Outro artigo, "Understanding Customer Level Profitability Implications of Satisfaction Programs" de Rakesh Niraj, George Foster, Mahendra Gupta e Chakravarthi Narasimhan, que chama a atenção para o facto dos clientes não serem todos iguais e, para a importância de ter cuidado com indicadores como a satisfação dos clientes e a sua relação com a rentabilidade:
"This paper examines the relationship between individual customer level satisfaction and profitability using data on the customer base of a beverage distribution company before and after a customer satisfaction initiative was implemented. The initiative resulted in increased customer satisfaction, but allocating costs using ABC analysis reveals that increased satisfaction does not necessarily translate to increased net profitability of the customers.
The results we report highlight the complex relation between [customer satisfaction] CS and [customer profitability] CP. While there is an evidence of a positive relationship between CS and gross profit, this effect varies by customer size and the customer’s current level of satisfaction. In addition, we found that the cost of improving customer satisfaction could far outweigh the revenue increase for most customers.
There are three broad implications from our study. First, the results highlight that the cost of increasing satisfaction should be accounted for in any economic evaluation of satisfaction programs."