Ông là tác giả của cuốn sách quản lý bán chạy nhất được viết riêng cho chuyên môn, nghiệp vụ về kế toán, Professional Hướng dẫn về giá giá trị, ấn bản thứ ba (Luật Aspen & kinh doanh, Hãy tưởng tượng một hãng hàng không không trích dẫn vé máy bay trước khi chuyến bay, nhưng thay vì tính tiền theo phút. Làm thế nào bạn sẽ cảm thấy thế nào? Bạn sẽ bắt đầu tự hỏi nếu phi công cố tình sẽ làm chậm? Nó sẽ giảm sự tự tin của bạn trong hãng hàng không? . | You are what you charge for continued PAGE 9 1 The customer dies. 3 The customer moves away. 5 The customer has a friend. 9 The customer is lost to a competitor. 14 The customer is dissatisfied with the service. 68 The customer believes you don t care about them. What about the opposite side of the same coin that is what characteristics do customers use to select an accountant According to William J. Winston in Marketing for CPAs Accountants and Tax Professionals 1995 170 interpersonal skills aggressiveness interest in the customer ability to explain procedures in terms the customer can understand willingness to give advice perceived honesty. What is conspicuously missing from these surveys Price. It doesn t even show up. Most defections from accounting firms are the result of human failings and perceptions of indifference rather than price or technical quality. In other words it is how people are treated - or mistreated - that determines their willingness to remain loyal. Further empirical evidence of price insensitivity - or what economists call price inelasticity - is observed when the average accounting firm increases its prices revenues increase. Or put another way what would happen to the gross revenue in your firm if you cut prices by one half My conjecture is your gross revenue would decrease not increase. If accountants truly operated in a price-sensitive market we would observe the opposite results in both of these examples. You are what you charge for. And you will never receive more than you think you are worth. If you don t believe you are worth multiples of your arbitrary hourly rate neither will your customers. The accounting profession needs to restore pricing to its exalted You are what you charge for continued PAGE 10 position in the four Ps of marketing. For too long we have let our price be largely - or solely -determined by the antiquated billable hour paradigm or by our competitors. I have dedicated my life to a solitary mission to bury once .