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最大的顾客未必带来最大利润。作业成本控制工具可以确定哪些顾客带来最好回报。 你一定听说过“80/20准则”,它指是的是企业80%的利润来自20%的顾客。你也肯定知道多数企业里都
The largest customer may not bring the maximum profit. Activity-based cost control tools determine which customers bring the best return. You must have heard of the 80/20 Guidelines, which means that 80% of a firm’s profits come from 20% of its customers. You certainly know most of the business