Remove Activity Based Costing Remove Efficiency Remove Operations Remove Power
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Zero-Based Budgeting Is Not a Wonder Diet for Companies

Harvard Business Review

ZBB is a straightforward, intuitively simple way to aggressively strip out costs that cannot be rationally justified. Who would argue that a business should not eliminate unjustifiable costs? Such high-profile exposure has prompted more companies to view ZBB as a fresh “wonder diet” for achieving radical corporate leanness.

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Case Study: When to Drop an Unprofitable Customer

Harvard Business Review

But he could not shake his newfound awareness of the amount of money Egan was losing with Westmid — the account's ratio of operating income to sales was a negative 28%. The Power of Customer Costing. Tommy, an avid reader of the business literature, wanted Egan to adopt an activity-based costing , or ABC, approach.