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rl Naumann, Creating Customer Value: The Path to Sustainable Competitive Advantage (Cincinnati, OH: Thomson Executive Press, 1995), p. 103. Copyright 169。 2023 by The McGrawHill Companies, Inc. All rights reserved. McGrawHill/Irwin 177 Distribution of CVA Levels Calibration Category CVA Levels of Businesses by Category World class 110 15% Above parity 103110 25 Parity 98102 20 Below parity 98 40 Source: PIMS Database. Copyright 169。 2023 by The McGrawHill Companies, Inc. All rights reserved. McGrawHill/Irwin 1711 Segment Profitability Analysis: A CONTRIBUTION APPROACH WITH CHARGE FOR ASSETS EMPLOYED SUPPLIER A SUPPLIER B SUPPLIER C SUPPLIER D SALES COST OF GOODS SOLD VARIABLE MARKETING LOGISTICS COSTS: ASSIGNABLE NONVARIBLE COSTS: SALARIES ADVERTISING INVENTORY CARRYING COSTS LESS: GROSS MARGIN TRANSPORTATION RECEIVING ORDER PROCESSING PLUS: DISCOUNTS AND ALLOWANCES MARKET DEVELOPMENT FUNDS SLOTTING ALLOWANCES COOP ADVERTISING NET MARGIN _____________ _____________ CHARGE FOR ACCOUNTS PAYABLE CONTRIBUTION MARGIN SEGMENT CONTROLLABLE MARGIN _____________ _____________ Copyright 169。 2023 by The McGrawHill Companies, Inc. All rights reserved. McGrawHill/Irwin 1715 演講完畢,謝謝觀看! 。 2023 by The McGrawHill Companies, Inc. A