Customer profitability analysis:
Managerial Auditing JournalPublished 1 October 1995
Malcolm Smith, Shane S. Dikolli
Citations122
SJR quartileQ1
SJR score0.60
SNIP1.21
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Abstract
Recent innovations in management accounting have emphasized a customer focus and the requirement of remaining competitive through satisfying customer needs. In so doing they have largely overlooked the dual requirement that customers should satisfy the strategic needs of the supplier. Examines customer profitability analysis (CPA) as a tool for the evaluation of the portfolio of customer profiles, and suggests that activity‐based costing may facilitate the success of CPA implementation.
Keywords
Business, Management and Accounting
Management Accounting Practice
9 Citations1991Robert W. Scapens