Valor acima do custo (parte I)

Este mês de Agosto no Centro Comercial Glicínias em Aveiro, encontrei uma livraria que não conhecia, talvez se chame Oficina do Livro. Nela, dei de caras com um livro que considero uma pequena preciosidade "Value Above Cost" de Donald Sexton.

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O "VALOR", a criação (ou melhor, a originação) de valor é o meu tema de eleição. Tudo gira, ou devia girar, em torno da capacidade de criar valor percebido pelos clientes.

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"The value of a business depends on its future, not its past.
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Managers, investors, and others concerned about the well-being of an organization need to look at where it is going, not where it has been. A company’s future financial performance depends on its longterm abilities to manage both the value it provides customers and its costs.

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In the long-run, an organization’s financial success depends on how well they manage two things: value to customers and costs. Both determine margin and demand, and both need to be managed in concert.

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Over the years, some management gurus have suggested that being the customer value leader or the cost leader produces winning strategies.19 That is not the case. Focusing solely on customer value or cost can lead to implementation of lopsided strategies.

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Having the highest customer value does not guarantee success, just as having the lowest costs does not guarantee success. High customer value can lead to high costs. Low costs can lead to low customer value. Customer value and costs must be in balance.

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What determines financial success is how well an organization maximizes the difference between the value to customers and the costs of providing that value. That difference is known as Customer Value Added (CVA®), the focus of this book.

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CVA® has two important components: perceived value and cost.

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Perceived value is the maximum that the customer will pay for your product or service.
Perceived customer value is not price—it is the ceiling on price.
It can be both measured and managed."