During my 10-year tenure as vice president of sales and operations for a major Canadian jewellery chain, I was responsible for up to 280 stores. Each year, as the time for the annual budget approached, I was asked to devise strategies and tactics to meet and hopefully exceed my operating income target, a number set by the CEO and the board of directors. Traditionally, there are two ways for an operator to generate incremental income “ceteris paribus” (all things being equal)