Customerprofitabilityanalysis-ICAEW.com.PDF

GOOD PRACTICE GUIDELINE No 37 Customer profitability analysis MARCH 2002 ISBN 1 85355 84152 106 X CUSTOMER PROFITABILITY ANALYSIS Preface Customer profitability Research indicates that Faculty analysis members expect regular information, ideas and guidance. The concept of Good Practice Guidelines has therefore been CONTENTS adopted. Introduction 3 As chartered accountants often have less time available for reading than they would wish, these Analysing customer profitability 13 documents are succinct and the writers will direct the reader to Improving customer profitability 26 other, and often fuller, expositions on the subject. Conclusion 30 The guidelines will give a general overview and an analysis of the Endnotes 31 critical features of the subject, aiming to be practical. Some will summarise suggested good Bibliography 32 practice and others will be discussions