"Within any given customer base, there will be differences in the revenues customers generate for the firm and in the costs the firm has to incur to secure those revenues. While most firms will know the customer revenues, many firms are unaware of all costs associated with customer relationships.
In general, product costs will be known for each customer, but sales and marketing, service, and support costs are mostly treated as overhead. Customer profitability analysis (CPA) refers to the allocation of revenues and costs to customer segments or individual customers, such that the profitability of those segments and/or individual customers can be calculated.
...
customers, too, differ in their consumption of resources. The size and number of orders, the number of sales visits, the use of helpdesks, and various other services can be very different for each customer. Consequently, some customers incur more relationship costs than others, leading to different levels of customer profitability.
...
It is considered good industrial marketing practice to build and nurture profitable relationships with customers. To be able to do this, a firm should know how current customer relationships differ in profitability, as well as what customer segments offer higher potential for future profitable customer
relationships."
Trechos retirados de "The implementation of customer profitability analysis: A case study"
Sem comentários:
Enviar um comentário