Featured Article

Trump’s Tariffs

By Tim J. Smith, PhD March 12, 2025

Trump initiated tariffs with major U.S. trading partners on 1 February, then retracted them on 3 February. Executives across the North American continent expressed uncertainty regarding their preparedness for the possible supply chain and economic shocks. For executives at manufacturing and distribution companies with supply chains that stretch across borders, pricing decisions must be made at a highly accelerated pace to manage the economic shocks associated with new tariffs. Today, more than…

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In This Issue

TransDigm Pricing Spineometer: 1 of 5 Vertebrae

By Tim J. Smith, PhD March 12, 2025

TransDigm, a global aerospace components provider to commercial and military aircraft, had a positive FY 2024. Revenue rose 21% to $7.9 billion…

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Otis Pricing Spineometer: 2 of 5 Vertebrae

By Tim J. Smith, PhD March 12, 2025

Otis Worldwide Corporation, a global elevator and escalator company, had a challenging FY 2024. Revenue rose 0.4% to $14.3 while operating income…

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Ametek Pricing Spineometer: 2 of 5 Vertebrae

By Tim J. Smith, PhD March 12, 2025

AMETEK, a global provider of electronic instruments and electromechanical devices, had a positive FY 2024. Revenue rose 5.2% to $6.9 billion and…

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關稅上升,企業該擔心的是成本,還是價值?

By Yuhung S. Shen March 12, 2025

許多台灣企業習慣用成本定價(cost-plus pricing)來決定售價,所以當川普加關稅時,大家第一反應是:「成本上升,消費者會受害。」但事實上,消費者不會管你的成本,他們只在乎這個價格值不值得買。   當 iPhone 賣 3 萬元時,你會去計算它的生產成本嗎?不會。你只會考慮:   ✅ 這支手機值不值得 3 萬? ✅ 我該選別的品牌嗎? ✅ 或者乾脆不換手機?   同樣的,如果你的產品因為關稅提高而漲價,消費者不會無條件吸收這個成本,他們只會轉向競品或替代品。   重點不是控制成本,而是提升價值  …

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