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1987•International Journal of Physical Distribution & Materials ManagementRequires access

A Mission Approach to Customer Profitability Analysis

Asokan Anandarajan, Martin Christopher

Open publisher page 16 citations

Abstract

Customer Profitability Analysis (CPA) is a technique for assessing the real profitability of customers and markets and is currently the subject of growing interest. The Marketing Accounting Research Centre at the Cranfield School of Management recently conducted a study involving four diverse companies, the purpose of which was to review the concepts and approaches that could be used to implement a system of customer profitability accounting.

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What this paper is about

Customer Profitability Analysis (CPA) is a technique for assessing the real profitability of customers and markets and is currently the subject of growing interest. The Marketing Accounting Research Centre at the Cranfield School of Management recently conducted a study involving four diverse companies, the purpose of which was to review the concepts and approaches that could be used to implement a system of customer profitability accounting.

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OpenAlex reports 16 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

Customer Profitability Analysis (CPA) is a technique for assessing the real profitability of customers and markets and is currently the subject of growing interest. The Marketing Accounting Research Centre at the Cranfield School of Management recently conducted a study involving four diverse companies, the purpose of which was to review the concepts and approaches that could be used to implement a system of customer profitability accounting.

Key concepts: Profitability index, Customer profitability, Business, Marketing, Customer retention, Accounting, Industrial organization, Process management

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