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Revenue Management by Ronald Huefner

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CHAPTER 1

What Is Revenue Management and Why Is It Important?

Revenue management has been an area of practice for about 30 years. However, it has made few inroads into the general management literature or particularly into the accounting and finance arena. This book brings together much of the work on revenue management to date and discusses it from a financial analysis perspective. Revenue management should be a part of the focus of any executive; the analysis techniques should be in any financial manager’s toolkit.

One common approach to achieving revenue growth is to buy it— that is, via mergers and acquisitions. Indeed, revenue growth by acquisition has been the strategy of many companies. Although acquisition is a valid approach, it is not ...

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