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There are examples of (0) can be done by the retailer within his store, but perhaps the biggest opportunity for cost-reduction stems (31) cooperation between manufacturer and distributor in yzing the total costs involved in moving the product from the factory to the shopper’’s basket. A helpful technique in this connection is the concept of "direct product profit" (32) is widely used in the United States. This is a technique for yzing very precisely the costs and profits associated (33) each product line, with a view to isolating opportunities for cost reduction. For example, the in-store handling costs for particular item may be reduced (34) the manufacturer puts it in a large case or reduces the number of layers in the case. With the growing importance of prepackaging (35) for perishable items like meat and for non-food products, it is essential that the container should facilitate quick unloading and easy display. More obvious is the case for cooperation in reducing the costs of delivery and unloading the night delivery experiment in Central London is an example of this. Many shops lack proper unloading facilities, often because the local authorities or private developers (36) built them were not aware of (37) was needed. Many retailers do not employ modern handling techniques. Some consumer goods manufacturers, (38) as Unilever, are playing a big part in streamlining the distribution system, simply because they are "market-oriented" companies which recognize the importance of low distribution costs. Even in Unilever, Lord Cole recalled the bad old days (39) distribution was looked upon as the least important of costs. The process of distribution will gradually be made less labor-intensive; the difficulty of finding additional labor, apart (40) its cost, is the major factor behind. EXAMPLE:The correct answer for blank (0) is “WHAT”.

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【单选题】Questions 62 to 66 are based on the following passage. My father’s reaction to the bank building at 43rd Street and Fifth Avenue in New York City was immediate and definite. “You won’t catch me puttin...

A.
The former thinks more of money than the latter.
B.
The younger generation values money more than the older generation.
C.
Both generations rely on the imaginative power of bankers to make money.
D.
To the former money is a real commodity but to the latter the means of producing more money.

【单选题】Passage ThreeQuestions 33 to 35 are based on the passage you have just heard. Passage ThreeQuestions 33 to 35 are based on the passage you have just heard.

A.
Building ski jumps farther away from the city.
B.
Developing better public transportation in the city.
C.
Planting more trees around the fields.
D.
Promoting the use of cleaner energy.

【单选题】在使用总账系统时,划分不同的凭证类别( )。

A.
是必要的
B.
会影响会计核算的最终结果
C.
不会影响会计核算的最终结果
D.
可以随时变更

【单选题】The MiSmanagement of Customer LoyaltyThe high-tech corporate sewice provider produced a costing scheme in order to() A.find out the most loyal customer. B.reduce the investment in generating customer ...

A.
The MiSmanagement of Customer Loyalty
B.
The best customers, we’re told, are loyal ones. They cost less to serve, they’re usually willing to pay more than other customers. and they often act as word-of-mouth marketers for your company. Win loyalty, therefore, and profits will follow as night follows day. Certainly that’s what CRM software vendors—and the armies of consultants who help install their systems—are claiming. And it seems that many business executives agree. Corporate expenditures on loyalty initiatives are booming:The top 16 retailers in Europe, for example, collectively spent more than $1 billion last year。Indeed, for the last ten years, the gospel of customer loyalty has been repeated so often and so loudly that it seems almost crazy to challenge it.
C.
But that is precisely what some of the loyalty movement’s early believers are starting to do. Take the case of one high-tech corporate service provider. This company set up an elaborate costing scheme to track the performance of its newly instituted loyalty programs. The scheme measured not only direct product costs for each customer but also all associated advertising, service, sales force, and organizational expenses. After running the scheme for five years, the company was able to determine the profitability of each of its accounts over time. Executives were curious to see just what payoff they were getting from their $2 million annual investment in customer loyalty.
D.
The answer took them by surprise. About half of those customers who made regular purchases for at least two years—and were therefore designated as ‘loyal’—barely generated a profit. Conversely, about half of the most profitable customers were blow-ins, buying a great deal of high-margin products in a short time before completely disappearing.
E.
The research findings echo that company’s experience. Some experts have been studying the dynamics of customer loyalty and have found that the relationship between loyalty and profitability is much weaker—and subtler—than the proponents of loyalty programs claim. Specifically, they discovered little or no evidence to suggest that customers who purchase steadily from a company over time are necessarily cheaper to serve, less price sensitive, or particularly effective at bringing in new business.
F.
Indeed, in light of their findings, many companies will need to reevaluate the way they manage customer loyalty programs. Instead of focusing on loyalty alone, companies will have to find ways to measure the relationship between loyalty and profitability so that they car better identify which customers to focus on and which to ignore. The experts have found. a new methodology that will enable managers to determine far more precisely than most existing approaches do just when to let go of a given customer and so dramatically improve the returns on their investments in loyalty.