bonus: an illustration using two firms, one oriented to both production and marketing.
by august j. aquila
price it right: how to value accounting services
an emphasis on production (billable hours) can have negative consequences for an accounting firm. an emphasis on billable hours causes professionals to focus on internal measurements, i.e., the number of hours charged to a client, and not external measurements such as client satisfaction.
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it also emphasizes the technical aspect of accounting work and keeps professionals from developing a marketing mindset. let’s look at the four negative consequences of a production orientation.
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