Customer profitability analysis:

Malcolm Smith · Shane S. Dikolli

122 citations0/0 files storedManagerial Auditing Journal

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Accounting and Organizational Management Customer churn and segmentation Corporate Governance and Management

Abstract

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.

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