search query: @author GUPTA, M. / total: 11
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| Author: | Foster, G. Gupta, M. Sjoblom, L. |
| Title: | Customer profitability analysis: challenges and new directions |
| Journal: | Journal of Cost Management
1996 : SPRING, VOL. 10:1, p. 5-17 |
| Index terms: | MANAGEMENT CUSTOMERS PROFITABILITY |
| Language: | eng |
| Abstract: | Customer account profitability (CAP) represents an important future direction of management accounting. Paradoxically, most management accounting systems focus not on the customer but on products, departments, or geographic regions. Only rarely can a management accounting system produce customer profitability figures. The "why?" of customer profitability analysis can be reduced to the simple statement that each dollar of revenue does not contribute equally to profit. Profitability depends not only on the unit cost of a product or service , but also on the "back end" services required. |
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