... that the different approaches possess. © Emerald Group Publishing Limited 2007 Quality Sweden Business planning The theory of attractive quality also postulates that product and service attributes are dynamic – that is, over time an attribute changes from being “indifferent”, to “attractive...

... that those customers will take your businesses to their hearts – (and wallets)! Business planning Customer satisfaction In the 1990s, process alone will not deliver customer satisfaction. Customers no longer base their purchasing decisions on just the basic characteristics of products, or even...

... of Gütersloh, Germany. The City Council expresses its philosophy as“giving value – being valued”. The City Council’s business‐planning process is based on a five‐year rolling programme defined in the annual plan. The past and proposed activities of each department are expressed as outputs...