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| Leading cost containers in 53 industries, 2000-2003. |
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CFO Staff,
CFO Magazine
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Cost Management Methodology
For the 11th Annual Cost Management Survey, CFO partnered with Stamford, Connecticut-based Archstone Consulting to rank companies according to their ability to manage costs. The survey is based on U.S.-based publicly traded companies that reported at least $1 billion in revenue annually from 2000 to 2003. Companies were eliminated if they were acquired, went bankrupt, or if there was a lack of data. Additionally, we have included change in revenue to highlight how firms manage costs within their revenue environments.
In all, 1,091 companies were surveyed based on data supplied by Compustat and other publicly available sources. The result is a ranking of companies in 53 industries according to their three-year cost management index, which equals COGS plus SG&A costs (before depreciation and amortization) divided by operating revenues.
Return to the article "Controlling the Flow."
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