She points out that operating profit margins have expanded from 4% to more than 10% due to volume gains, new programs and better cost management.

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Set a clear policy, and you'll be on the path to better communications cost management.

FORBES: Magazine Article

Despite this fall in sales, the company said more store space, cost-cutting and better stock management had enabled it to boost its profits.

BBC: NEWS | Business | Next sales fall but profits rise

When you boil down all the arguments about the superiority of indexing, there is absolutely no factor that makes indexing better than active management other than cost.

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Ideally, the BoM also provides analytic data for better management decisions, on tradeoffs between suggested design modifications and other critical factors like cost and compliance.

FORBES: PLM and the Bill of Materials

Perhaps more interesting than the rankings, though, was the finding that customers of MVNOs (like Virgin) ranked their services higher in account management and cost, while direct services (like T-Mobile) fared better in areas like company image and call quality.

ENGADGET: Virgin Mobile takes top prepaid honors in J.D. Powers survey