Parte III - Concentração e aposta no lado errado

Continuado da parte I e parte II.

Revenue = Capacity X Efficiency X Cost-Plus Price

…

"Next is cost-plus pricing, a direct cousin of the Dupont return on investment formula. But the real ancestor of cost-plus pricing is the Labor Theory of Value, posited by economists of the eighteenth century and Karl Marx in the middle nineteenth. This theory was almost immediately shown to be false—in terms of its ability to explain, predict, or prescribe—as a method of determining value in a marketplace. Fortunately, a better theory was posited, known as the Subjective Theory of Value—that is, ultimately, the person paying for an item, not the seller’s internal overhead, desired profit, or labor hours, determines the value of anything. Value, like beauty, is in the eye of the beholder.

The offense of believing internal costs have anything to do with value is serious. A business should be judged—and price-based—on the results and wealth it creates for its customers. The cost-plus pricing paradigm is not worthy of businesses operating in an intellectual capital economy, and it is time we throw it on the ash heap of history. It is an idea from the day before yesterday.

Last, consider revenue. It is one thing to get more business; it is quite another to get better business. The “bigger is better” mentality is an empty promise for most companies. Acquiring more customers is not necessarily better. Growth simply for the sake of growth is the ideology of the cancer cell, not a strategy for a viable, profitable company."

Trecho retirado de Ronald Baker no seu livro "MEASURE WHAT MATTERS TO CUSTOMERS USING KEY PREDICTIVE INDICATORS".