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The construction of a segmental customer profitability analysis
journal contribution
posted on 2023-05-20, 04:55 authored by McManus, LThis 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 ResearchVolume
5Pagination
59-74ISSN
1443-9913Department/School
TSBEPublisher
Institute of Certified Management AccountantsPlace of publication
AustraliaRights statement
Academia ©2019Repository Status
- Restricted