"When you focus on priorities, costs are not problems. They are choices. The priorities most worthy of high levels of investment are those that align with the growth priorities of your business, helping to build the capabilities that distinguish your company and contribute substantially to its success. These capabilities are steadily funded — their investment levels may even increase — while other categories of expense are seen as necessary but not special. The other expenses receive just enough cash to be on par with competitors’ spending or to simply “keep the lights on” in the company’s operations. They are subject to strict scrutiny, constant pruning, and a continuous search for leaner efficiency."Em linha com "Como descobri que não é suficiente optimizar os processos-chave":
Is Your Company Fit for Growth?" publicado pela revista strategy+business no número do Verão de 2012, de Deniz Caglar, Jaya Pandrangi e John Plansky.