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| Leading cost containers in 53 industries, 2000-2003. |
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CFO Staff,
CFO Magazine
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|
| Auto and Transportation Manufacturing |
| COMPANY |
2003 COGS |
2003 SG&A |
2003 CMI1 |
'01-'03 CMI Avg. |
'00-'03 CMI Change2 |
'00-'03 Revenue Growth3 |
| HARLEY-DAVIDSON |
58 |
14 |
72 |
75 |
-553 |
17 |
| PACCAR |
84 |
0 |
84 |
86 |
-203 |
1 |
| FORD MOTOR COMPANY |
86 |
0 |
86 |
87 |
694 |
-1 |
| GENERAL MOTORS |
75 |
11 |
87 |
88 |
204 |
0 |
| OSHKOSH TRUCK |
84 |
8 |
92 |
92 |
117 |
13 |
| Industry Median |
84 |
9 |
87 |
88 |
204 |
1 |
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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