Customer profitability analysis:: an activity‐based costing approach
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.
Keywords
Citation
Smith, M. and Dikolli, S. (1995), "Customer profitability analysis:: an activity‐based costing approach", Managerial Auditing Journal, Vol. 10 No. 7, pp. 3-7. https://doi.org/10.1108/02686909510090276
Publisher
:MCB UP Ltd
Copyright © 1995, MCB UP Limited