Customer account profitability: The next problem for physical distribution management?

Abstract

Customer account profitability can provide a much clearer understanding of the relative profitability of all customers; and the use of it may well prompt a company to seek a more cost effective distribution channel. This is the first of a series of articles in which CAP will be discussed; this article will define CAP and develop a basic model; it will also report on initial research conducted within the food industry to establish the extent to which it is used in management decision making.

Citation

Gattorna, J. and Walters, D. (1977), "Customer account profitability: The next problem for physical distribution management?", Retail and Distribution Management, Vol. 5 No. 3, pp. 49-52. https://doi.org/10.1108/eb017897