I also have had many years experience in a major Australian business in a position that allowed me to see across production, logistics, technical, sales and marketing functions. While I'm all for cost control and continuous improvement the big differential I have seen over the years has been sales strategy with years of cost reduction effort from cost based areas being completely overshadowed by a change in sales plan and global conditions. I suppose I am saying costs are only a part of the story for any business.
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