Featured Article

PACCAR Pricing Spineometer: 2 of 5 Vertebrae

By Tim J. Smith, PhD May 16, 2025

PACCAR, a multinational truck, parts, and financing company, had a negative 2024. Examining PACCAR’s Truck, Parts, and Other business specifically, revenue fell 5% to $31 billion and earnings before interest and taxes fell 17% to $4.5 billion over the last year. (This article excludes PACCAR’s financial services business and makes no comments regarding how pricing should be managed in that line of business.) A review of PACCAR’s 28 January 2025 earnings call…

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In This Issue

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Glass Cliff or Brick Wall: Can Women Really Be Successful Leaders in the Tech Industry?

By Gloria Martinez March 8, 2017

There are a number of theories as to why a dearth of women executives in IT exists. One of the most popular is the “glass cliff” theory. It supports the idea that women have a greater opportunity than men to acquire jobs in companies that are performing poorly.

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Strategic Movements: March 2017

By Tim J. Smith, PhD March 8, 2017

Verizon engages in a price war surrounding unlimited mobile data plans. Though it hurts to lose revenue as a business, it’s great to have competition as a customer. This is all a suspected response to T-Mobile and Sprint impact on market share, and pricing approach of AT&T.

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Is Pricing a CEO Level Issue?

By Tim J. Smith, PhD February 7, 2017

CEO’s are responsible for organizing productive operations, and ultimately generating revenue. When it comes to their pricing responsibility, CEO’s manage pricing decisions by defining the culture, structure, and routines necessary for producing sound decisions that align with their strategy.

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Price Isn’t Cost

By Kyle T. Westra February 7, 2017

Once the investment is made, its cost no longer factors into the marginal cost of producing a product. Fixed costs are an important part of a go-or-no-go decision for a company at the onset of production, but should not factor into the price of a product going forward. Fixed costs are sunk costs.

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