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1、SixStepstoCustomerProfitabilityAnalysisApartfromthefinancialservicesindustry,profilingcustomerprofitcontributionorpotentialforprofitattheindividuallevel,israrelypracticed.Modernaccountancypracticedoesn’tdemandthisknowledgeandmostmarketingorCRMpractitionersareun
2、surehowtogoaboutit.Inhisrecentbook“ConvertingCustomerValue”ProfessorJohnA.Murphyandhiscolleagueslookedatthisinsomedetail.WhatistheRightQuestiontoAskAboutCustomersandProfit?Customerprofitabilityanalysisprovidesamethodtohelpfirmsseeandunderstandtheprofitabilityof
3、theircustomers.Ittakeseffortandmanagementsponsorshiptomakeitfeasibleandworthwhile.Itisamethodandnotanendinitself,butwithoutitthatinvestmentinslicktechnologymightnotbesuchagoodidea,ifitonlyspeedsupyourabilitytoattractthewrongcustomers.Yourallocationofresourcesto
4、customersmayalsobebasedonerroneousinformation.Ifyouhavethisunderstandingituncoversnewoptionsforprofitablegrowthandcanhelpyouworkoutwhichcustomerstoattract,whichtoreallyhangontoatmaybegreatercost.Tohelpdecidewhichtogrow,CPAmustbeaugmentedwithanunderstandingofpot
5、entiallifetimevalue.Thismightbebusinessasusualformanyfinancialinstitutions,whichhaveaccumulatedinformationonsomeofusfordecades,butanyfirmislikelytobenefitfromthedisciplineofCPA,andthoughitcanbetoughtodo,itiscertainlyworthwhile.Mostfirmsifpushedwilladmittohaving
6、someunprofitablecustomers.Inarecentworkshop,outof30CEOs,onlyonewasadamantthatallhiscustomerswereprofitable.OnceheunderstoodalittlemoreaboutCustomerProfitabilityAnalysis,orCPA,evenhecavedin.Thefirstquestionthatyoumightaskis:Areallcustomersprofitable?Oramoreinsig
7、htfulquestionmightbe:Areyoumakingaprofitfromallofyourcustomers?Thesubtletybehindthesecondquestionisthatquiteoftencustomerprofitabilityisnotthefaultofthecustomer,butthewaythefirmserveshimorher.ThisisrevealedthroughthedisciplineofCPA.Mostfirmsthough,cannotanswere
8、itherquestionbecausetheyhavenoformalmechanismsinplacetodothis,relyinginsteadontraditionalaccountingmethodsbasedonoverallrevenuesandgrossprofitsattributabletoproductsorservic
