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Customer Profitability Analysis
Customer Profitability Analysis (in short CPA) is a management accounting and a credit underwriting method, allowing businesses and lenders to determine the profitability of each customer or segments of customers, by attributing profits and costs to each customer separately. CPA can be applied at the individual customer level (more time-consuming, but providing a better understanding of business situation) or at the level of customer aggregates / groups (e.g. grouped by number of transactions, revenues, average transaction size, time since starting business with the customer, distribution channels, etc.). CPA is a "retrospective" method, which means it analyses past events of different customers, in order to calculate customer profitability for each customer. Equally, research suggests that credit score does not necessarily impact the lenders' profitability. Reasons for introducing CPA Management accounting systems often focus on products, departments, or geographic regions, but n ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Whale Curve - Cumulative Customer Profitability
Whales are a widely distributed and diverse group of fully Aquatic animal, aquatic placental mammal, placental marine mammals. As an informal and Colloquialism, colloquial grouping, they correspond to large members of the infraorder Cetacea, i.e. all cetaceans apart from dolphins and porpoises. Dolphins and porpoises may be considered whales from a formal, Cladistics, cladistic perspective. Whales, dolphins and porpoises belong to the order Cetartiodactyla, which consists of even-toed ungulates. Their closest non-cetacean living relatives are the hippopotamuses, from which they and other cetaceans diverged about 54 million years ago. The two parvorders of whales, baleen whales (Mysticeti) and toothed whales (Odontoceti), are thought to have had their Most recent common ancestor, last common ancestor around 34 million years ago. Mysticetes include four Neontology, extant (living) Family (biology), families: Balaenopteridae (the rorquals), Balaenidae (right whales), Cetotheriid ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
