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The construction of a segmental customer profitability analysis


McManus, L, The construction of a segmental customer profitability analysis, Journal of Applied Management Accounting Research, 5, (2) pp. 59-74. ISSN 1443-9913 (2007) [Refereed Article]

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This paper presents the construction of a geographically segmented Customer Profitability Analysis (CPA). The CPA was developed as a unique solution to a managerial problem: are there differences in the profitability of customers living in different geographic segments? The construct presented here applies the principles of activity based costing and an innovative segmentation model. The results were derived from a case study applying the constructive research approach in an Australian Telecommunications company.

Item Details

Item Type:Refereed Article
Keywords:customer profitability analysis, constructive theory, case study, Telco profitability analysis
Research Division:Commerce, Management, Tourism and Services
Research Group:Marketing
Research Field:Marketing research methodology
Objective Division:Economic Framework
Objective Group:Management and productivity
Objective Field:Management
UTAS Author:McManus, L (Professor Lisa McManus)
ID Code:133448
Year Published:2007
Deposited By:TSBE
Deposited On:2019-06-27
Last Modified:2021-07-05

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