Customer Profitability Analysis - CIMA

← Back to document page

CustomerProfitabilityAnalysisByMarc J. EpsteinMANAGEMENT ACCOUNTING GUIDELINEPublished by The Society of Management Accountants of Canada, the AmericanInstitute of Certified Public Accountants and The Chartered Institute ofManagement 2000 by The Society of Management Accountants of Canada (CMA Canada), the American Institute of CertifiedPublic Accountants, Inc. (AICPA) and The Chartered Institute of Management Accountants (CIMA). All Rights part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, withoutthe prior written consent of the publisher or a licence from The Canadian Copyright Licensing Agency (Access Copyright).

customer profitability. Companies recognize that though “exceeding customer expectations” is a worthy goal, exceed-ing those expectations profitably is necessary for long-term corporate viability. Thus, an under-standing of corporate profitability necessarily relies on an understanding of what drives share-holder value in organizations ...

  Analysis, Customer, Profitability, Expectations, Exceed, Exceeding, Customer profitability analysis, Exceeding customer expectations, Exceed ing