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The construction of a segmental customer profitability analysis

journal contribution
posted on 2023-05-20, 04:55 authored by McManus, L
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.

History

Publication title

Journal of Applied Management Accounting Research

Volume

5

Pagination

59-74

ISSN

1443-9913

Department/School

TSBE

Publisher

Institute of Certified Management Accountants

Place of publication

Australia

Rights statement

Academia ©2019

Repository Status

  • Restricted

Socio-economic Objectives

Management

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    University Of Tasmania

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