sexta-feira, abril 10, 2015

Acerca do lucro

"profit maximization is rarely the sole objective for a firm but just one of many dimensions to be considered, [Moi ici: Nunca esquecer a lição dos nabateus] so a good starting point is to consider the company’s balanced scorecard and draw its strategy map.
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Then, as the focus shifts specifically to value capture, everyone should be reminded of some basic truths. First: Market share is a dangerous key performance indicator (KPI). [Moi ici: Nunca esquecer a lição de Hermann Simon] It is a backward-looking measure and likely to lead to price wars as soon as one competitor challenges the status quo with a low-price strategy. Second: Revenues and sales metrics should never be used in isolation [Moi ici: Nunca esquecer "Volume is vanity, Profit is sanity"] to determine rewards or decisions of any kind, but only in conjunction with the contribution margin and profit figures. Practitioners sometimes justify their top-line focus by arguing that revenue is much easier to measure than profit (which is sometimes even confidential). In such a situation, the company has to define proxy variables that prevent fighting for nonprofitable deals. Third: When value capture objectives are not aligned within a company, the result is inconsistent behavior and frustration. [Moi ici: E a triste procissão de números alarmantes na série "Tecto de vidro"] Conversely, a shared sense of what must be achieved creates the climate for productive cross-functional collaboration.
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poor alignment on priorities is a serious obstacle to capturing value.
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Managers should always try to maximize profits, except when they should not. The occasions when they should not are when other strategic priorities must be considered, and are explicitly taken into account."
E muito mais haverá a dizer sobre a importância do desenvolvimento das relações com os clientes, apostando na interacção e co-criação de valor para ganhar um maior retorno.

Trechos retirados de "8 Reasons Companies Don’t Capture More Value"

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