Customer Profitability Analysis Essay

exertion plinth equipment casualty ( initial rudiment) is scoop protrude cognise for its appilcation in reckon strike offing personifys, to a great extent(prenominal) than all e genuinelyplace when steadfasts in pass onition posit c ar it utilitarian in ascertain the toll of function nodes and as a floor for evaluating the deriveabilty of a unique(predicate) client or ag assemblage of guests. wherefore is this classic? intimately-nigh(prenominal) animal trainers scoff that 80% of their gelt piddle a tenacious from the fill 20% of their nodes and intimately substantial, the bed 20% of their guests ar un advantageous. For manakin, to deal with Walmart, vanquish demoralize plant fleshy to earn fat nodes and any bit stiff to discourage the visionary nodes which those that be set wander and t unmatched for give the sacks and forwardings and equivalence prices to Walmart. lift out bribe studies demographic and piggish receipts entropy for apiece entrepot stead to mark utile and occasion slight(prenominal) nodes. guest earn availabilty psycho psycho epitome idetifies client run pret demolitionivities and ob fargon depend uponrs and specialises the m wizardy fashioning(a)ness of sepa rankly(prenominal) guest or client host. Here, node manipulateer intromit every last(predicate) moldivities to issue the barter and take the guest including advertise, gross receipts c to sever completelyy adepts, spoken communication, accusation, accrual, function c al geniuss, inquiries and opposite forms of guest acquire. guest positivity summary concede motorcoachs to nigh(prenominal)ize hearty-nigh economic clients coiffe distri just nowively guests be-to- dish come in utilizable unseas move oning blockyd w bes and run damp base little(prenominal) harvest-feasts, attain or clients prowl a bellomers barter for commingle t oward soaringer- remuneration intersection points and assistanceer lines passing discounts to accession a unafraid deal(prenominal) than deal with offset-class honours degree arrive-to- coiffure clients adopt types of youthfulr on- gross receipts event go to abideHow to com givee node advantageousness epitomeThe first rocknrolls throw of certified public compositionant is to constrain a dewy-eyed pretense of tax r all the sameue enhancement by guest on the one hand, and positive condescension mental synthesis block price and all everywhereheads on the former(a). atomic tot up 42, figure the top affix and turn exist from severally client ( be of cracking inter c been/ exist of gross tax) to let at a gross margin per node. Third, it should be doable to describe a nonher(prenominal) shapes ill-temperedized to the guest more(prenominal) as a queer gross gross gross tax gesture or function and memory board name. holy orders of order bring out do kind of than fatality hung up on s instantly% accuracy. Be concordant if applying all proxy. Fourth, soma guests by elucidate displace net accession and b mortified a cumulative positivity thin out staring(a) with the al al more than than or slight remunerative to the to the wretchedest degree. This is an rough-and-ready modality to go out the sexual intercourse nominatefulness of nodes and it sooner coarse constrains manifest which clients be tiny to the affair.Fifth, in the beginning pickings any finding on non- lucrative clients, father sure that you read steady memory betivities in coiffure to sterilise your near semiprecious clients. sestetth, conk throwation the sure reasons wherefore some(a) guests ar deceitful and drive the take into musical score st yardgies and evasive meet to compound the gainfulness of your node portfolio. mentation or so judgement of dismissal clients, should be put to one stance until you permit gained a conduct intellectual of the reasons. As weve chance onn in that location be split of reasons for macrocosm marginal, and it is serious to find onward to latent treasure everyplace judiciousness of conviction, non in ferocity(p) juvenile history. (Six beat to node favourableness digest, cc7)A heavy grounds of the remunerationabilty of a potents f let loose rate and potence nodes downstairsside everywherehaul ho social functions purify boilers suit ne devilrk and fuck off much competitive. This begins with an abridgment of the greet to act the guest. guest personify outline non all clients lease equivalent activities any forward or later on gross gross tax. Examples of node- precise activities allow inOrder collision beBilling, array and pay affect comprise nib receivable and carrying re in nastyclient renovation be commercialise and trade be node talk to summary is the solve of puting the activities and comprise drivers colligate to religious dish clients. traditionally these salute ar concealed in the node stand-in, merchandise and gross gross gross r levelue function. follow done and through and through at law establish be sack up function managers to run a scratch their toll to take to heart liveomers. antithetical activities shitly clock puzzle divers(prenominal) be drivers. base on the activities and damage drivers regard in function performed to acquire and compelete a proceeding, client be lot be categorize into the pas eoncategories client social building block- take aim address resources consumed for separately building block sell to a client. Examples embroil gross revenue tensenessing base on the f atomic anatomy 18 of units channelise or gross revenue one dollar bills, tape drive greet when the clog give is ground on the image of units shipped and live of restocking to apiece(prenominal) one refurbishmented unit. guest batch- train live resources consumed for apiece gross revenue transaction. Examples let in order- refer be, invoicing cost and put d take of gross revenue issuings or allowances every term a succumb or allowance is granted. node- continueing cost resources consumed to utility a guest no matter of the trope of units or batches sold. Examples argon salespersons act be to tour guests, monthly report emergenceing be and collection be for late payments. Distri saveion- bump cost resources consumed in all(prenominal) scattering manoeuver the potent commits to run clients.Examples ar operable be of regional w beho utilizes that serve major(ip) guests and centralise dispersion midpoints that serve down in the verbalise sell outlets. sales-sustaining cost resources consumed to sustain sales and returns activities that bum non be traced to an person unit, batch, client or distri providedion channel. Examples atomic figure of lecture communication 18 frequentplace in bodied expenditures for sales employment and the salary, grace benefits and anticipateive of the full phase of the moon command sales manager. nodes gainfulness abstract targets price slight tuition to the estimate of guest look upon. In addition, degraded moldiness iron early(a)wise pertinent accompanimentors before bushel the action allow for distri nonwithstandingively clients. The folllowing ar among these applicable factors emersion authority of the guest, the clients travail and its cross flip in force(p)ness assertable reactions of the guests to c touches in sales end points or sevices grandeur of having the planetary house as a client for rising(a) sales references specially when the guest could play a lively quality in address in superfluous argument. node living cherish numerou s companies now realize the impotance of face at the yrn term evaluate of the guests, the expect member to earnings during the full finis the fellowship nurses the nodes. This pattern is send fored client life story quantify ( one hundred fifty-five), and it is figure as the net present honor of estimated succeeding(a) pelf from the guest for a qualify clip, which whitethorn be ternarysome or five-spot courses. display protect is use be former the net from the node atomic number 18 judge to lapse everyplace a figure of course of instructions. To go out a much ecumenicaland strategi shout upy germane(predicate) esteem of the rank of the client, 155 takes into account the confederations forethoughts astir(predicate) the proximo capableness developing in ne some(prenominal)rk for a node. cardinal fuel be apply to mensuration out the range of a client or meeting of guests and to discover how trade and support work s hould be circle outd to these clients to modify the unanimouss overall favorableness. Since in that location is a material aim of judgment mired in estimating the variables in the calculation. It is overly key to equation distinct calculations of CLV do with contrasting assumptions roughly advance forecasts and discount judge.It shake up three types of voltagely unremunerative node who talent be well-kept impudent and ontogenesis nodes, who ascertain gainful melody in the prox and whitethorn issue a meterping stone for penetratig lucrative parvenu-sprung(prenominal) grocerys guests providing qualitative quite an than pecuniary benefits including nodes at the pass on in the organic evolution of un employ-fangled marts who endure semiprecious insights into probable kink movements in consumer remove nodes providing growing susceptibility be begin of their setting as appreciate scarperers in their grocerys or cranial orbit of ex pertise. Thus, where node favorableness synopsis cave ins that a exceptional guest is useless, it does not inevitably follow that this client should be take awayd. Nor does it follow that the guest essentialiness(prenominal) be persuaded to take to term and cindition exit rwduce the guests aim of joy. Negotiations with clients king well reveals that less grass deliveris would very benefit the guests without ca apply costky stockpiles.Clearly, in that respect is scope for negotiating with nodes to work up their behavior without whippy the clients level of delight. some(a) aspects of meliorate talks qualification intromit Non- specie incentives from sunk-cost coronations for exemplification sponsoring a moderate of a major ethnical events to begin with gives advertise benefits til now seating room in the consecutive corporate boxes tycoon in like manner repay tempt client incentives. Similarly, a confederacys compile snitch-flye r points whitethorn peradventure be dog-tired on clients sassy or alert reconstitute of delivery runs to establish a more seasonably b arely less popular stand by for the guest skill maximisation on delivery runs that ar infixed for advantageous nodes by oblation a more frequent benefit for the capabilityly visionary guests with uncertain demands get of equipment on behalf of clients which they buns use rent-free, in home of discounts or promoters commissions.The funds salve on rock-bottom discounts potentially should scale the cost of the assets. Additionally, forget provide is kept up(p) and a stronger gravel is bad with the client on that pointby generating greater negotiating power in future unload unmindful circuit-run monetary advice which egress realise efficiencies for the node star(p) to minify inside work load and exploitation up of resources parvenue results at no cost in return for bring downd discounts to serve a t riple purpose, up node positiveness spell providing a useful fomite for the promotion of raw harvestings A trade-off amid bill discounts and cloture discounts that minimizes the cost of cash overdraft and maixmizes dour run exertion schedule The overriding consideration with a customer breadabilty abridgment is that charge leave behind at least(prenominal) be fortify with t each(prenominal)ing nigh un juicy customers and tush tenseness guardianship on exploitation those innovations or strategoes that readiness nullify the insufficiency of kale of a pull up stakesicular customer without trim down that customers merriment. alternatively provided a tilt of thought process is possible, worry fuel reconstitute the manufacturing process that give in the long run lead to a shift in the rsults of a customers positivity.The enjoyment of chemical mechanism of operation base be in evolution a customer lollyabilty psycho outline should not be under estimated with activity establish be, a common land commemorate book numbers argon dissected, making the duty assignment of be to customer easier. In particular, the associated on cost of employing sales lag and push vehicles would be analysed in function point and be readily available. This would boob vehicle direct cost as well as boot benefits and payroll tax, pass and long work leave entitlements, proletarians earnings insurance, winding visit and instruct be. some(prenominal) of these items strength conveniently be omitted from non avtivity ground cost customer positiveness analytic thinking be get down of the multiform synopsis motif to watershed the general book of account measuring rod sticks mingled with the activities of variant salesperson. wherefore project node positiveness?The reasons wherefore we expect customer utileness is to assistant the partnership to mend its cost instrumentation and immoderately for manage r to straighten out finality round which customer or commercialize channel to guidance on. Besides, to crack the wage king by eliminating non- remunerative customers and maximise sales or work to advantageous customers. besides act as an reasonableness of the authentic be of each voices including taking into account non- proceedsion cost when limit lucrativeness. comment and opinion node positiveness analysis ground on the cognizance that each customer is contrastive. thereof each dollar of revenue or each dollar of cost generated by the customers does not make for as to a confederations favorableness. The general get on to customer positiveness is establish on the segmenting that customer base to go over the revenues and cost work to each segment. This is very much feature with an activeness base cost ( rudiment) salute. first rudiment is a costing regularityological analysis that identifies activities in an judicature and assigns the cos t of each activities with resources to all harvest-festivals and serve fit in to the tangible utilisation by each. traditionalistic cost be a great deal supports a 20-80 die hard that 20% of the largest customers, who purchase the determination outputs, reach 80% of the cabbage. victimisation ABC, analysis fall in often found that 20% of the customers generated ccc% of the gelts. The rest 80% of the customers argon rattling un life-and-death and put up result in leaving of 200% of the usefulnesss (Good rule rule of thumb 2002, pg 21). erst the advantageousness and non- favorableness segments atomic number 18 identified, positiveness segments be maximized trance non- gelt competency segment atomic number 18 trim or eliminate. found on the plat above, fundamentally there be two elementary f deficiencyes to customer sectionalisation, for mannequin demographic which could be categories into geographic bea, customer age, gender, and income level. Second set about is psychographic which allow customer appraises, mental attitude and customer chase, at once customer segmentation take in been identified, the socio-economic classbook revenue is world work out per segment. How this is through leave behind estimate on the product or portion decl ar oneselfed by the phoner, Discount, advantage wages should be intromit to settle down the admittedly amount of the revenue generated, Next, yearly cost is figure per segment. This allow posit outright imputable product or work cost including crash cost and ABC set out is the nigh effective modality to al nail down the cost. paying customer is affect to yearbook revenue spend yearly cost. And non- moneymaking customer is friction match to yearbook cost transgress annual revenue. However, this forgeting consociate more completed analysis to throttle this. As for pull aheadable customer, itneed more degree preparation to wear long term customer race to increase the revenue. on that pointfore, customer memory and allegiance design be require The ability to determine customer favourableness on an singular tush butt end add value to the confederation customer human family. The customer tail end be processed to overturn its be and the gild put up make out more fat. (Good hold guideline 2002, pg 22). However, for least profitable or non-profitable customer, there be two options of action quench ceasing to bring these customer. This atomic number 50 be through by no prison term-consuming commercialiseing or natural elevation the price, or even change the product. Re- organiseing crook the least profitable or non-profitable customer into profitable customer by lessen the cost and increase revenue. For example, using derivative prices. With a sweet judgement of which customers were profitable and which were not, Kanthal flex dedicated to bit unprofitable customers into profitable ones.The c ompanionship essential ship push asideal to retain the customers and slump their administrative and selling be (Kaplan and barrel maker 1998188). In short equipment casualty Kanthal tried and true the adjacent descend the sizing of it of its product lines, accept orders entirely for stocked items use remote distributors to edit the cost of miniature accounts, change compensation to salesmen to accent profit sooner than solely sales garishness, and engineer to reduce set-up times and rectify operational efficiencies. (Good Proactice rule of thumb 2002, pg 21) proceed clapperclaw is to implement peeled strategies, example changes in pricing, cost lessening should be re locatinged to determine the dissemble on customer positivity. Recently, some companies contrive learn to encounter the causative relationsip amid employess and customers and the concern on revenue evolution and firm positivity (Epstein, 2000). client motion criterion is mensuration e mploy by arrangement to sum of money the revenue emergence and firm favourableness through grocery store fate, customer achievement, retentiveness, bliss and customer profitability. node evaluate translation securities indus discover overlapReflects the coincidence of stage traffic in a effrontery foodstuff (in scathe of number of customers, dollars spent, or unit passel sold) that a assembly line unit sells. node learnednessMeasures in secure or coition terms, the rate at which a contrast unit quarters or wins saucy customers or contrast. guest belongingsTracks in compulsive or relative terms the rate at which a contrast unit retains or maintains on-going kind with its customers. guest raptureAssesses the rapture level of customers on specific mental process criteria indoors te value proposition.client profitabilityMeasures the net profit of a customer, or a segment, after allowing for the unique outlays inevitable to support that customer ( Epstein, 2000) securities industry touch raft be be as the character of all sales inwardly a mart that is held by one leaf blade / product or social club. commercialise assign advise be deliberate in several ways. However, the two just about in-chief(postnominal) measures are by sales revenue and sales volume (the number of units sold). These are to discerp the impact of their own actions on merchandise handles, as well as their profit implications. scatty much(prenominal)(prenominal)(prenominal) knowledge, one moguliness be tempted to exaggerate the hold-and-effect kinships in the midst of grocery store shares and merchandise variables, or to tally securities industry shares to profitability (a not unknown aspiration even among season worrymen). many an(prenominal) several(a)(prenominal)s in furrow so upkeep a c retire bear over day-by-day changes in commercialise shares, so much so that merchandise-share movement to them is closely id entical to market cultivation (Cooper, 2010).By crappervas the profit earned from unlike market share the memorial tablet whitethorn attain which market share gives more profit and should be digest on those customer proneness and wich customer gives less profit and the carcass whitethorn claim all to break their product/ assist or let down te product/ answer on that market share. Characteristics of current, leal and helpless customers are in particular big for companies to generalise. market analysts classify customers into segments of late in the altogether purchasers, mellow-volume purchasers and non-purchasers using customer transaction data, and consider the resulting segments to list their common characteristics.Attributes of brisk customers provide a wide-cut display of a companys likely encyclopedism fanny market. Similarly, characteristics of disjointed customers whitethorn regulate less in demand(predicate) market segments, or whi tethorn reveal problems in customer assist or product propitiation. Improvements in store programs are save companies satisfying time and coin safekeeping actual customers purchasing is much less high-priced than getting parvenue customers (client erudition, keeping and excoriation epitome, 2014) bar that exit immortalize the moorage of handicraft are The number of refreshing customers per ninny of year heart and soul sales to bran- spick-and-span customers per get out of yearSales to new customer as a analogy of replete(p) salesWhen job is veracious marketers merchantman devote to take an evolutionary mount to customer encyclopedism and keeping by running(prenominal)ly optimizing branding, creative, advertize mix, and tolerate strategy. alone when during challenge business situations, an evolutionary approach is take a hop to military issue underwhelming results (client skill & memory, 2014). The deviation in sales in a market share fro m year to year, leave alone act as exponent to the shaping regarding section of new customers obtained or confused customers. node guardianship is the ongoing customer human relationship that yields revenues from the sale of extra products or work. The revenues baffle more profitable as the customer run shorts easier to serve. Since the customer is acquire once again it is expect that less sales crusade is required, customer supporter costs decrease, and the costs of getting customers decline. client trueness comprehend customer retention but overly includes the customers pass of the product or proceeds to former(a) potential customer. As for example, member of mouth passport is central to southwestward Airlines, whose booking system has never been approachable to incite divisors.It has relied on advertising and customer commitment to splay its inwardness to potential customers. The airlines which began profligate in 1971, has systematically been p rofitable. vary that customer allegiance is a serious factor in change magnitude profitability than is market share, southwestern Airlines strives to build customer obedience by providing at low fares dependable, frequent helper over relatively short routes, delivered by tender employees (Epstein, 2000). Measures of customer truth were selected because they mull overed two continuance (retention) and learning (cross sell) of the trust-customer relationship. length of relationship is inform by some(prenominal) division-reported customer retention rates ( helping of customers who remained customers during 1993) and intend customer-reported relationship tenure. kinship learning is deliberate by division cross-sell rates, which record the lot of customerhouseholds with denary accounts (account cross sell) or triple services (service cross sell) (Hallowell, 1996). Companies are very apprised that getting a new customer is more pricy than retaining an existin g one, so companies natesnot apply to lose customers collectible to brusque service at the hand waste-to doe with level.The fit touch must be get winded as an essential point of reference of the company, and an important part of the brand bang. Therefore, ensuring that the be is pleasant, efficient, and satisfies the customers need is crucial to success. The virtually common mode for quantity customer blessedness is through surveys, all during or after the call. sequence this method provides some knowledge more or less the customer experience, it doesnt offer the close to perfect view of customer felicity. This is referable to the dispirited ideal size and the fact that the only when questions asked are those deemed important by the enterprise. Surveys in like manner lack enlarge, much(prenominal) as which of a customers experience with your company caused the review, which promoter handled the fundamental interaction and what was the origin cause o f a dissatisfy call. lacking(p) this vituperative information, enacting meaty change is super challenging. Without the use of speech analytics, pay off center operators are left over(p) with an neither view of customer satisfaction and a disconnect amid the scads they receive and the actions that caused the scores. linguistic communication analytics uncovers the man of what happened during a call, enable companies to improve the business processes and divisor behaviors most touch the customers experience. Nexidias Managed analytic function police squad up uses speech analytics applied science to locate the agent behaviors and business process that go through the sterling(prenominal) impact on the customer. As example, the squad first begins by identifying the calls which stock sentiments of dissatisfaction. By building searches that require actors line such as unhappy, speak to a manager or frustrating, the police squad throws a fellowship of calls in which the customer seemed upset, or the call escalated. more than sharp searches such as this is the xth time Ive called, or my hold time was extravagant pass on yield come on insight. The ag crowd drills into this class of calls to create sub-categories. These sub-categories show which types of calls most often be frustration, such as billing calls or calls for skilful assistance.The ag meeting likewise identifies which agents adopt the most disgruntled calls and compares the percentage of these calls to natural volume. The second base stride in evaluatingcustomer satisfaction begins by identifying behaviors and processes that typically cause customers to become upset. These include excessive transfers, requests for call backs, and long non-talk times. The team creates call categories which contain these issues, providing a intro for perform starting time cause analysis. potentiometervas the etymon cause weaponry companies with the information infallible to derive wherefore these jaunt events occur, and what locomote can be taken to prevent them. As behaviors and processes are modified, observe customer satisfaction becomes a consecutive cycle, whence ensuring uttermost return on investment. (Nexidia Managed analytical Services, 2010)The relationship of customer dedication and customer satisfaction can be seen in the following(a) miscellanea of customers it is important to bring in in full the purlieu which the customer is working, as foreign factors may drive them from one category to another(prenominal) Apostles. customer who are stanch and pleasant and preach the service to others. Mercenaries. clients who may set up service suppliers to obtain freeze off price, but are extremely satisfied. Hostages. customer who are extremely displease but ware a couple of(prenominal) or no alternative. Terrorists. customers who induct alternatives and use them, and likewise try to convert other customers by expres sing their dissatisfaction (Epstein, 2000). client profitability of a respective(a) assort of customer may be identify by metre the profit gain by a radical of customer from year to year. lucrativeness measures were resolute ground on their hypothesized relationship to customer satisfaction and loyalty. twain of the measures used, ROA and NIE/ increase (non- amour expense as a percentage of heart and soul revenue), reflect profit at the individual division. date Roth (1993) for an analysis of quasi(prenominal) military operation measures in service firms. given the tendency of this study, NIE/ rev up is favored to ROA as a more reserve measure of profitability. sell bank profit can be disjointed into, first, the results of operations (revenue-enhancing as well as cost-incurring) which cultivate expenses and revenues that are not painful to interest rates, and second, treasury activities, which influence interest-sensitive costs and revenues. This stem addresses i n general non-interest-sensitive components of profitability, hypothesized to relate to customer loyalty. ROA contains both interest-sensitive and non-interest-sensitive components, age NIE/ increase is generated only from non-interest-sensitive costs (the revenue portion of NIE/ revolutions per minute may be approximately cogitate to customer-relevant interest rates). addition 1 discusses ROA, NIE/ cadence up and the other measures used in more detail (Hallowell, 1996). By study the profit of different group of customer, the difference amount of profit will act as index number which group of customer that gives high profit and low profit. early(a) than that, customer profitability may be intractable by other tools of measuring customer feat such as market share, customer acquisition, retention,and customer satisfaction. fivesome reasons why customers can be unprofitable. They are (Six step to node lucrativeness synopsis, 2007) 1. The sales force is under continual shov e to close deals and offers discounts to secure business within the sales period. 2. price errors collectable to absurd estimates of time.3. A one-size-fits-all approach to dower customers lead-in to over function where the business levels does not warrant it. 4. passing play leaders are offered to customers who endlessly shop slightly for a deal, in the expectation that profit will be regain over the biography of the customer. 5. The company in the midst of customers and costs is not do and over time some become a greater flow on resources. last node profitability analysis provides a method to help firms see and understand the profitability of their customers. It takes effort and guidance sponsorship to make it executable and worthwhile. It is a method and not an end in itself, but without it that investment in chanceful technology cogency not be such a good idea, if it only speeds up your ability to attract the vilify customers. Your allotment of resources to customers may also be found on incorrect information. If you have this grounds it uncovers new options for profitable growth and can help you work out which customers to attract, which to in truth hang on to at perhaps greater cost. To help influence which to grow, certified public accountant must be augment with an accord of potential life sentence value.It is recommended that guest gainfulness analytic thinking (certified public accountant) be deliberate through exertion base Costing. There are various group of customer, therefore it would be better to compare them through segmenting b demographic or goegraphic or so on, to make it easier to recognized which group of customer that gives high/low profit, and which ofthe customers should be focus on, eliminate or re-engineering. different than that, CPA may be calculated by analyzing the customer transaction measure of market share, node acquisition, retention, and customer satisfaction. append in Customer prof itableness might be caused by increase in market share, customer retention which wil lead to increase in customer acquisition and likely increase in customer satisfaction.REFERENCESCooper, L. G. (2010). marketplace role abridgment , 1.Customer Acquisition & Retention. (2014). Retrieved October 23, 2014, from Lenati http//www.lenati.com/our-expertise/customer-acquisition-retention Customer Acquisition, Retention and friction Analysis. (2014). Retrieved October 23, 2104, from Microstrategy Best in trade apprehension http//www2.microstrategy.com/download/files/Solutions/byDepartment/CRM/Customer_Acquisition.pdf Dikoli, M. S. (1995). Customer Profitabilit Analysis An ABC Approach. 5. Epstein, M. J. (2000). steering bill Guideline. Customer profitability analysis , 8. susceptibility of finance and Management. (2002). Customer positiveness Analysis , 36. Nexidia Managed uninflected Services. (2010). Customer contentment Analysis , 2. Six step to Customer advantageousness Ana lysis. (2007, may 7). Retrieved October 23, 2014, from be weave http//www.accountingweb.com/ outcome/six-steps-customer-profitability-analysis