Example: stock market
Customer Profitability Analysis Topic Gateway
Found 2 free book(s)
Customer Profitability Analysis Topic Gateway
www.cimaglobal.comTopic Gateway Series Customer profitability analysis 3 Definition and concept Customer Profitability Analysis (CPA) is the: ‘Analysis of the revenue streams and service costs associated with specific customers or customer groups.‘ CIMA Official Terminology 2005 Kotler (1997) defines a profitable customer as:
Theory of Constraints and Throughput Accounting
www.cimaglobal.comTopic Gateway Series 6 TA is an important development in modern accounting that allows managers to understand the contribution of constrained resources to overall profitability. It also refocuses away from cost accounting’s reliance on efficiencies. TA improves profit performance through better analytical decisions based on three critical