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1、14CostAllocation,Customer-ProfitabilityAnalysis,andSales-VarianceAnalysisLearningObjectivesCompaniesdesperatelywanttomaketheircustomershappy.1.Identifyfourpurposesforallocat-Buthowfarshouldtheygotopleasethem,andatwhatprice?Atwhatingcoststocostobjectspoi
2、ntareyoubetteroffnotdoingbusinesswithsomecustomersat2.Understandcriteriatoguidecost-all?Thefollowingarticleexplainswhyit’ssoimportantformanagerstoallocationdecisionsbeabletofigureouthowprofitableeachoftheircustomersis.3.Discussdecisionsfacedwhencol-lecti
3、ngcostsinindirect-costpoolsMindingtheStore:AnalyzingCustomers,Best4.Discusswhyacompany’srev-1enuesandcostscandifferacrossBuyDecidesNotAllAreWelcomecustomersAstheformerCEOofBestBuy,BradAndersondecidedtoimplement5.Identifytheimportanceofcustomer-profitabil
4、ityprofilesaratherunorthodoxapproachtoretail:toseparatehis1.5milliondailycustomersinto“angels”and“devils.”6.Subdividethesales-volumevari-anceintothesales-mixvarianceTheangels,customerswhoincreaseprofitsbypurchasinghigh-andthesales-quantityvariancedefinit
5、iontelevisions,portableelectronics,andnewlyreleasedDVDswithoutwaitingformarkdownsorrebates,arefavoredoverthedevils,whobuyproducts,applyforrebates,returnthepurchases,andthenbuythembackatreturned-merchandisediscounts.Thesedevilsfocustheirspendingon“losslea
6、ders,”discountedmerchandisedesignedtoencouragestoretraffic,butthenflipthegoodsataprofitonsiteslikeeBay.com.BestBuyfoundthatitsmostdesirablecustomersfellintofivedistinctgroups:upper-incomemen,suburbanmothers,small-businessowners,youngfamilymen,andtechnolo
7、gyenthusiasts.Maletechnologyenthusiasts,nicknamedBuzzes,areearlyadopters,interestedinbuyingandshowingoffthelatestgadgets.Eachstoreanalyzesthedemographicsofitslocalmarket,andthenfocusesontwoofthesegroups.Forexample,atstorespopularwithBuzzes,BestBuysetsupv
8、ideogameareaswithleatherchairsandgameplayershookedtomammoth,plasma-screentelevisions.BestBuyalsobeganworkingonwaystodetercustomerswhodroveprofitsdown.Itcouldn’tbarthemfromitsstores.Startingin2004,however,itbegantakingsteps
