Customer Profitability – Articles and Papers

Customer Profitability

John A. Miller

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

Customer Profitability Article


Customer Profitability Management

Nabil Elias, Dan Hill

This document is a 56 page Management Accounting Guideline published by Institute of Management Accountants (IMA)

Customer Profitability Management. IMA


Managing Customers as Investments

Sunil Gupta, Donald R. Lehman

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

Managing Customers as Investments


Calculating and Reporting Customer Profitability

Consortium Benchmarking Study conducted by APQC and CAM-I.
John A. Miller (SME)

82 page Final Report. Five Chapters, Background and Overview of Customer Profitability Initiatives at Participant Organizations, Customer Segmentation, Calculating Customer Profitability, Reporting Customer Profitability and Putting Customer Profitability into Action

Best Practice Study Calculating and Reporting Customer Profitability


Customer Profitability, Prodacapo Cases

Frank Van Vliet

This 44 page Power Point includes Erasmus MC, Telenor, Skandia Live (Old Mutual), Larson Juhl (Berkshire Hathaway), Elektroskandia (Stonepar), Terquimsa/Vopak, Philips Lighting Distribution, SCA, and Pipelift

Prodacapo Case Studies