麦肯锡：2025年SG&A挑战：追求卓越，超越同行报告（英文版）

Sustained transformation requires clearly communicated targets. Successful transformers are bold in their ambitions, emphasizing step change over incremental improvement. They are clear about what they want the SG&A organization to be, ruthlessly eliminating activities that don’t add value or support the strategic objectives of the business and investing in the capability areas that drive the future. Leading organizations are adapting the indicators they use to measure progress, moving aw