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Article
Customer Profitability: The Approach Counts
Charter (1998)
  • Mark E Pickering
Abstract
This article looks at alternative approaches to calculating customer profitability. It recommends a customer-focussed approach that takes into account the specific resources utilised to service each customer segment. In using customer profitability to make strategic and operational decisions it is vital that only costs relevant to those decisions are utilised.
Keywords
  • Customer Analysis,
  • Customer profitability,
  • ABC,
  • Activity Based Costing,
  • Segments,
  • Service
Publication Date
July, 1998
Citation Information
Mark E Pickering. "Customer Profitability: The Approach Counts" Charter Vol. 69 Iss. 6 (1998)
Available at: http://works.bepress.com/mark_pickering/5/