Whether you pursue a small niche or the broad mass market, there are few decisions more vital than choosing your merchandise suppliers. Often businesses treat sourcing as an arm of product development; something to be simply spreadsheeted out by a team of analysts who report back to managers on which suppliers will be best for the lines the company plans to offer. That’s not to say a spreadsheet won’t come in handy, but it’s no substitute for digging deeply to figure out what you need from your suppliers and what they can do for you. First and most importantly, define the critical factors that