(Cost management and strategy) As a financial analyst, you have just been handed the 2010 financial report of Firm A, a large, global pharmaceutical company. Firm A competes in both traditional pharmaceutical products and in evolving biotechnology products. The following data (in billions) on Firm A and the pharmaceutical industry are available:

Firm A

Industry Average

Sales

$2.00

$0.960

Net income

0.54

0.096

Advertising

0.04

0.160

Research and development

0.16

0.240

New investment in facilities

0.20

0.240

Given these data, evaluate the cost management performance of Firm A.