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The industry-low, industry-average, and industry-high cost benchmarks on p. 6 of each issue of the Footwear Industry Report are worth careful scrutiny by the managers of all companies because when a company's costs or operating profits for one or more of the benchmarks are deemed out-of-line managers need to initiate corrective actions in the next decision round. are of little value to the managers of companies whose cost benchmarks and operating profit benchmarks are below the industry average are only of value to the managers of companies whose operating profits per branded pair sold are negative in one or more geographic regions are of little value to company managers in making decisions to improve company performance in the upcoming decision round, although they may have interest to managers who are curious about last year's results are of greatest value to the managers of companies whose cost benchmarks and operating profit benchmarks are below the industry average 0 2 Copying redistributing or website posting is expressly prohibited and constitutes copynght violation Copyright O 2018 by Glo-Bus Software, Inc