GoodCustomerServiceInventoryCostManufacturingCostTransportationCostCOSTOFCUSTOMERSELLER’SVIEW$COSTSLOWSERVICELEVELHIGHCostofCustomerServiceBuyer’sView$COSTSLOWSERVICELEVELHIGHSource:Ballou,R.H.,BusinessLogisticsManagement,FourthEdition,Prentice-HallInternational,Inc.,1999.Source:Christopher,M.,“LogisticsandSupplyChainManagement:StrategiesforReducingCostandImprovingService”,2ndEdition,PrenticeHall,1998.0?100%?CostsofService?ServiceLevel?ServiceLevel100%Cost,revenue,&profitRevenueCostProfitSource:Christopher,M.,“LogisticsandSupplyChainManagement:StrategiesforReducingCostandImprovingService”,2ndEdition,PrenticeHall,1998.Source:Christopher,M.,“LogisticsandSupplyChainManagement:StrategiesforReducingCostandImprovingService”,2ndEdition,PrenticeHall,1998.元智大學工業工程與管理系The‘Pareto’or80/20ruleRelationshipBetweenProfitandCustomers