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" ... Unless your aim is to become the lowest cost provider (option 2 above), yourtransformation ought to be focused on creating greater value for customers as a means to improve your financial performance. Maintaining this focus is key – otherwise, you may find your transformation effort devolving into dozens (or even hundreds) of individual plans for change (or “workstreams” as they’re often called by consulting firms), that only address minor operational improvements that will never be noticed by a customer. ... "