Author: | Connolly, T. Ashworth, G. |
Title: | Managing customers for profit |
Journal: | Management Accounting (London)
1994 : APR, p. 34-39 |
Index terms: | CUSTOMERS PROFIT MANAGEMENT ACCOUNTING |
Language: | eng |
Abstract: | Many organizations claim to be customer-focused and to recognise the degree to which their resources are customer-driven. Paradoxically a number do not measure or report on, and, by implication, do not understand relative customer account profit contributions. This is particularly true when all the relevant customer-driven resource costs are taken into account. In this article, the authors give some unique insights into where the trends on customer account profitability are leading. |
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