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Published by: Harvard Business Publishing
Published in: "Balanced Scorecard Report", 2005

Abstract

It''s no news that increasing the customer base doesn''t necessarily translate into higher profits. In fact, at too many companies, the quest to expand the number of customers - and find new ways to please them - translates into reduced profitability. What can companies do to prevent this self-defeating practice? Simple: Incorporate customer profitability metrics into their balanced scorecard (BSC). By applying the principles of time-driven, activity-based costing (a new variation on Robert S Kaplan''s accounting methodology), companies can more readily identify unprofitable customer relationships. The BSC can then help them take corrective action to better align internal and customer processes with the company''s ultimate financial goals.

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Abstract

It''s no news that increasing the customer base doesn''t necessarily translate into higher profits. In fact, at too many companies, the quest to expand the number of customers - and find new ways to please them - translates into reduced profitability. What can companies do to prevent this self-defeating practice? Simple: Incorporate customer profitability metrics into their balanced scorecard (BSC). By applying the principles of time-driven, activity-based costing (a new variation on Robert S Kaplan''s accounting methodology), companies can more readily identify unprofitable customer relationships. The BSC can then help them take corrective action to better align internal and customer processes with the company''s ultimate financial goals.

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