Customer Profitability Analysis Topic Gateway

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Topic Gateway Series Customer Profitability Analysis 1 Prepared by Jasmin Harvey and Technical Information Service January 2009 Customer Profitability Analysis Topic Gateway Series No. 55 2Customer Profitability Analysis Topic Gateway Series About Topic Gateways Topic Gateways are intended as a refresher or introduction to topics of interest to CIMA members. They include a basic definition, a brief overview and a fuller explanation of practical application. Finally they signpost some further resources for detailed understanding and research. Topic Gateways are available electronically to CIMA members only in the CPD Centre on the CIMA website, along with a number of electronic resources.

Customer Profitability Analysis (CPA) in P6 Management Accounting, Business ... Step 1 – Customer segmentation The basis for customer segmentation will differ across companies and across industries. Currently, there are two basic approaches to customer segmentation: 1. Demographic segmentation based on observable characteristics such as

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