A Mission Approach to Customer Profitability Analysis

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.

Citation

Anandarajan, A. and Christopher, M. (1987), "A Mission Approach to Customer Profitability Analysis", International Journal of Physical Distribution & Materials Management, Vol. 17 No. 7, pp. 55-68. https://doi.org/10.1108/eb014668