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| Leading cost containers in 53 industries, 2000-2003. |
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CFO Staff,
CFO Magazine
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| Building Materials |
| Company |
2003 COGS |
2003 SG&A |
2003 CMI1 |
2001-2003 Average CMI |
2000-2003
CMI Change2 |
2000-2003
Revenue Growth3 |
| PLUM CREEK TIMBER |
73 |
6 |
80 |
74 |
2379 |
77 |
| RAYONIER |
72 |
5 |
77 |
74 |
813 |
-4 |
| OWENS-ILLINOIS |
73 |
7 |
80 |
78 |
479 |
3 |
| VULCAN MATERIALS |
70 |
8 |
79 |
79 |
-50 |
2 |
| MARTIN MARIETTA MATERIALS |
74 |
7 |
81 |
81 |
378 |
4 |
| Industry Median |
73 |
10 |
86 |
87 |
168 |
4 |
All values are % of operating revenue except for 2000-2003 CMI change, which is expressed in basis points.
1CMI = (COGS + SG&A) / operating revenue.
For banking, CMI = (noninterest expense) / (net interest expense income + noninterest income).
2 Nominal change in CMI 2000-2003, expressed in basis points.
3 Compound annual growth in revenue.
Analysis performed by Archstone Consulting, based on data from Compustat and other sources.
Return to the article "Controlling the Flow."
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