一个企业的大客户,往往不是该企业收益贡献率最高的,就是收益贡献率最低的客户。从全球来看,特别是在9·11事件之后,面临陷入衰退的外部经济环境,各个行业、各种类型的企业纷纷认识到降低成本是企业未来战略发展的重要方向。尤其对服务业来说,由于行业竞争激烈,必须进行大量固定资产投入,间接成本比例高,其后台服务更需要经常进行计划、管理和调整。另一 An enterprise's large customers, often not the highest contribution to the company's revenue contribution, is the lowest contribution rate of return customers. Globally, especially after the Sept. 11 attacks, faced with the sluggish external economic environment, various industries and various types of enterprises have realized that reducing costs is an important direction for the future strategic development of enterprises. Especially for the service industry, due to the fierce competition in the industry, a large amount of fixed assets must be invested with a high proportion of indirect costs. Therefore, the background service needs frequent planning, management and adjustment. another