Segmentação

"the management of the customer asset can be organized on a customer portfolio level. In the customer portfolio approach each customer is assessed in terms of its value capture contribution. Based on this information, customers are divided into customer portfolios and the customer asset management is designed based on portfolio-level concepts.
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In the proposed framework, each customer is initially assessed in terms of its contribution to value capture, which is measured with economic profit. Based on this information, the customer base of a firm is divided into customer portfolios. Differentiated customer management concepts are then created for each portfolio, with the aim of increasing the total economic profit generation in all customer portfolios. We define customer management concepts as portfolio-specific offerings, which outline both the products and services offered to the customers, as well as the target service level and channels to be used. Thus, the customer management concepts are not limited to any functional domain – and therefore these concepts should be managed cross-functionally. Finally, the customer portfolios’ contribution to the firm-level value capture is assessed, which provides the feedback-loop to individual customer level value capture assessments and portfolio creation.
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The cumulative economic profit contribution analysis is relatively simple: the economic profit contribution of each customer is calculated and customers are ranked in a descending order, placing the customer yielding the largest economic profit for the firm first to the graph, then the second most profitable customer and so forth. The economic profit generated by each customer is added to the cumulative economic profit buildup of the previous customers on the chart in such a way that the graphical illustration ends with the customer yielding the lowest economic profit
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Based on the analysis, three customer portfolios were created and the financial performance of each portfolio was analysed. After this, differentiated customer management concepts were created for each portfolio

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firm should pursue slightly different tactics in each portfolio in order to increase the overall value capture. For portfolio A the firm created a customer management concept called “margin and cash flow maintenance”. The main objective of this concept was to increase the margin and cash flow available from these large-volume customer relationships that already created a considerable positive economic profit. Portfolio B consisted of a large number of small business volume relationships that each individually had an economic profit contribution close to zero. Based on these characteristics, the firm created a customer management concept termed “risk management” for portfolio B. Its objective was to reduce the overall business risks by reducing the interdependencies in the customer base and by using the small-volume customer relationships as a buffer against business cycle variations. For portfolio C, the firm developed a customer management concept termed “capacity optimization”, the objective of which was to use the negative economic profit generating, but large-volume customer relationships to optimize the capacity utilization of the production facilities, thus reducing the average cost level of operations by reducing fixed and capital costs per production unit. The proposed three customer management concepts – i.e. “margin and cash flow maintenance”, “risk management”, and “capacity optimization” – affected directly or indirectly with the main levers of increasing economic profit: increasing operating profit, reducing capital employed, and reducing the weighted average cost of capital."

Trechos retirados de "Management of customer assets for increased value capture in business markets", Suvi Nenonen e Kaj Storbacka, Management Decision Vol. 52 No. 1, 2014