GA2020.8.4

David's Time With Peter F. Drucker 2020.8.4 冠鼎学院（GA）——识别·培养·考验未来的领导者 A powerful force driving companies toward economic chain costing will be the shift from cost-led pricing to price-led costing. Traditionally, Western companies have started with costs, put a desired profit margin on top, and arrived at a price. They practiced cost-led pricing. Sears and Marks & Spencer long ago switched to price-led costing, in which the price the customer is willing to pay determines allowable costs, beginning with the design stage. Until recently, those companies were the exceptions. Now price-led costing is becoming the rule. ——《Management Challenges for the 21st Century · Chapter4 Information Challenges》(Peter F.Drucker,1999)