销售多种产品的公司经理们正在根据失真的成本资料,作出关于价格、产品生产品种和加工技术的重要决策。更为糟糕的是,可供选择的资料很少能反映出成本的严重失真,以引起经理们注意。很多公司也仅是在它们的竞争和获利能力受挫后才发现这一问题。 失实的成本资料是在几十年前许多公司只生产较少品种产品的条件下,切合当时情 Companies managers selling multiple products are making important decisions about prices, product variety, and processing technology based on distorted cost data. Worse yet, the available data seldom reflect the serious distortion of costs to the attention of managers. Many companies only discovered this problem after their competition and profitability were frustrated. The misleading cost data is based on the situation at the time when many companies only produced fewer varieties of products several decades ago.