「由於企業經營目的在於創造顧客，因此企業有兩種─也只有兩種─基本功能：行銷與創新。行銷與創新足以創造績效，其他的功能均屬”成本”。」“Because its purpose is to customer, the business enterprise has two-and only these two-basic functions: marketing and innovation. Marketing and innovation produce results; all the rest are ’costs.’”

「由於企業經營目的在於創造顧客，因此企業有兩種─也只有兩種─基本功能：行銷與創新。行銷與創新足以創造績效，其他的功能均屬”成本”。」彼得F.杜拉克
“Because its purpose is to customer, the business enterprise has two-and only these two-basic functions: marketing and innovation. Marketing and innovation produce results; all the rest are ’costs.’” Peter F. Drucker