Manufacturers running returnable transport assets
Automotive, industrial and fast moving consumer goods plants that own pools of crates, racks, pallets and containers and quietly write off a share of them every year. The loss is real, it is already measured somewhere in the business, and it is almost never owned by one person, which is what makes the sale slow and the payback obvious.
Who signs: supply chain director, packaging or returnable asset manager, plant logistics manager, procurement lead, continuous improvement manager.