Sugestão de cálculo do ganho por cliente

Acerca do cálculo do lucro gerado pela relação com cada cliente:
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"The calculation of customer profitability amounts to an extensive activity-based costing (ABC) exercise. The first step in ABC is the identication of cost pools – i.e., distinctive sets of activities performed within the organisation (for example, procurement, manufacturing, customer service). For all cost pools, cost drivers are identified: units in which the resource consumption of the cost pool can be expressed (for example, number of purchase orders, number of units produced, number of service calls). Costs are then allocated to cost objects (such as products) based on the extent to which these objects consume cost driver units. ABC as a cost accounting method has revolutionised the way in which costs are allocated to products. Once it became accepted that not every product requires the same type and same level of activities, it was a small step to see that customers, too, differ in their consumption of resources.
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The first step in the Cost Profitability Analysis (CPA) process therefore deals with the identication of the "active" customers in the customer database, in order to assure that costs are allocated to active customers only.
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The next step is the design of the customer protability model. In this step, the firm's operations have to be analysed to see what activities are performed, and what drives the costs of these activities. For example, the cost driver of sales activities can be the number of sales visits; the driver of order processing activities can be the number of orders. Ultimately, all relevant costs should be assigned to activities, and for each activity, appropriate cost drivers need to be identied. The actual calculation of customer profitability is done by supplying the model with data. The total cost for a cost pool divided by the total number of cost driver units consumed within a given time period, results in the cost per cost driver unit. Customer relationship costs (for instance, sales costs, service costs, logistics costs) are calculated on the basis of cost driver units consumed by each customer relationship. Customer relationship costs are then subtracted from the individual customer's sales revenues in order to arrive at a customer profitability figure.
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Customer specific relationship costs make the difference between profit and loss for two customers with identical sales At the aggregate level, CPA figures provide insights into the distribution and the concentration of profits within the total customer base."
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Trechos retirados de Erik M. van Raaij, (2005) "The strategic value of customer profitability analysis", Marketing Intelligence & Planning, Vol. 23 Iss: 4, pp.372 - 381