"There is a long history of companies that became obsessively focused on cost, at the expense of providing a product or service of value to the customer. The fact of the matter is you can make a pizza so cheap no one is willing to eat it.
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Cost accountants focus on the inside of an organization, yet all value takes place in the external world, beyond the four walls of the organization. By and large, accountants are not well equipped to judge and measure value, despite all the recent blather about activity-based costing.
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It is time we lay to rest cost-plus pricing, and for businesses to embrace The First Law of Marketing: All value is subjective. Pricing is far too important to be left to the worldview of the bean counters."
Trecho retirado de "The First Law of Marketing: All Value is Subjective"
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