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Customer profitability analysis:
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1995
Year
Customer ExperienceCustomer SatisfactionCustomer Profitability AnalysisCustomer FocusBusiness AnalyticsCpa ImplementationService QualityHospitality MarketingManagementCost ManagementCustomer Relationship ManagementQuantitative ManagementCustomer ProfitabilityAccountingOperations ManagementMarketingAccounting Information SystemsCustomer Journey AnalysisBusiness OperationsBusinessBusiness Strategy
Recent innovations in management accounting have emphasized a customer focus and the requirement of remaining competitive through satisfying customer needs. In so doing they have largely overlooked the dual requirement that customers should satisfy the strategic needs of the supplier. Examines customer profitability analysis (CPA) as a tool for the evaluation of the portfolio of customer profiles, and suggests that activity‐based costing may facilitate the success of CPA implementation.