Articles and Papers – Customer Profitability
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Customer Profitability Insights & Research
Discover expert articles and research papers on customer profitability, helping you refine pricing strategies, optimize revenue, and maximize long-term value.
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Customer Profitability
Published in the May/June 2008 issue of the Journal of Corporate Accounting and Finance this six page article covers best practices, application and use of customer profitability information, the relationship between customer profitability and customer valuation, benefits, and methods for calculating customer profitability
John A. Miller
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Customer Profitability Management
This document is a 56 page Management Accounting Guideline published by Institute of Management Accountants (IMA)
Nabil Elias, Dan Hill
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Managing Customers as Investments
How customers are assets. How to calculate the value of your customers simply. How customers can drive your marketing strategies. How your organization must change
Sunil Gupta, Donald R. Lehman
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Designing and implementing a New Cost Management System
Published in the Journal of Cost Management in 1992, this article introduced a new paradigm for cost management, focused more on managing processes and activities and less on general ledger costs. In this new paradigm the emphasis is on the management part of cost management, where accountants design and implement systems and procedures to report the cost and performance of processes and activities
John A. Miller
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Activity-Based Management: A Fresh Look at a Mature Tool
Published by Capital Magazine in June 2006, this article was written for operation managers and senior level executives and makes the case for the new innovations in technology that have enhanced the value of ABM and its use in modern companies competing in the global arena
John A. Miller