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Don't we really need to replace obsolete job costing, with activity-based costing in order to identify our core competencies and eliminate non-productive activity?
Shouldn't we direct our attention primarily to cash flow rather than profitability? "Profitability" doesn't assure survival tomorrow.
Why don't we use an "expert" system to assist us in pricing our graphic conversion services—one based upon perceived value-added to the user? Wouldn't this be far superior to marking up estimated costs?
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