Dogs are a Boston Growth Matrix category. they denote products with low market share in a mature, slow-growing industry. These products typically “break even”, generating barely enough cash to maintain the business’s market share. Though owning a break-even unit provides the social benefit of providing jobs and possible synergies that assist other business units, from an accounting point of view such a unit is worthless, not generating cash for the company. Dogs, it is thought, should be sold off. Some companies look to buy Dogs to revitalise the products.
