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MANAGEMENT AND ACCOUNTING WEB |
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Customer Profitability Bibliography |
Alger, M. 2003. Managing a business as a portfolio of customers to drive profit. Strategic Finance (June): 54-57. (Using intelligence software to focus on customers).
Balachandran, B. V. 2007. The customer centricity culture: Drivers for sustainable profitability. Cost Management (November/December): 12-19 . (Discussion of a customer centricity pyramid with five levels: 1) customer satisfaction, 2) customer anticipation, 3) customer delight, 4) customer astonishment, and 5) customer symbiosis).
Bettencourt, L. A. and A. W. Ulwick. 2008. The customer-centered innovation map. Harvard Business Review (May): 109-114.
Blanchard, K. H. et al. 1993. Raving Fans: A Revolutionary Approach to Customer Service. William Morrow & Co.
Blattberg, R. C., G. Getz and J. S. Thomas. 2001. Customer Equity: Building and Managing Relationships as Valuable Assets. Harvard Business School Press.
Brewton, J. and W. Schiemann. 2003. Measurement: The missing ingredient in today's customer relationship management strategies. Journal of Cost Management (January/February): 5-14.
Brown, S. A. 1996. What Customers Value Most: How to Achieve Business Transformation by Focusing on Processes That Touch Your Customers: Satisfied Customers, Increased Revenue, Improved Profitability. John Wiley & Sons.
Brown, S. A. 1999. Strategic Customer Care : An Evolutionary Approach to Increasing Customer Value and Profitability. John Wiley & Sons.
Cardinaels, E. and D. Van Ierland. 2007. Smart ways to assess customer profit. Cost Management (May/June): 26-34.
Cardinaels, E., F. Roodhooft and L. Warlop. 2004. Customer profitability analysis reports for resource allocation: The role of complex marketing environments. Abacus 40(2): 238-258.
Connell, R. 1995. Measuring Customer and Service Profitability in the Finance Sector. London, UK: Chapman & Hall.
Crafton, T. W. 2002. Do you really know your customers? Strategic Finance (October): 55-57. (Using customer relationship software).
Cravens, K. S. C. Guilding. 1999. Examining brand valuation from a management accounting perspective. Advances in Management Accounting (8): 113-137.
Davenport, T. H., J. G. Harris, G. L. Jones, K. N. Lemon, and D. Norton. 2007. The dark side of customer analytics. Harvard Business Review (May): 37-48.
De La Villarmois, O. and Y. Levant. 2009. Simplified customer profitability evaluation: The equivalence-based method. Cost Management (July/August): 28-34.
Devine, K., T. Lammert and P. O’Clock. 2005. Product line and customer ROI: The next generation of ABC. Management Accounting Quarterly (Fall): 1-11.
Epstein, M. J., P. Kumar and R. A. Westbrook. 2000.The drivers of
customer and corporate profitability: Modeling, measuring, and managing the
causal relationships. Advances in Management Accounting (9):
Foster, G. and M. Gupta. 1994. Marketing, cost management and management accounting. Journal of Management Accounting Research (6): 43-77.
Foster, G., M. Gupta and L. Sjoblom. 1996.
Customer profitability analysis: Challenges and new directions. Journal of
Cost Management (Spring): 5-17.
(Summary 1). (Summary 2).
Goodman, P. S., M. Fichman, F. J. Lerch and P. R. Snyder. 1995. Customer-firm relationships, involvement, and customer satisfaction. The Academy of Management Journal 38(5): 1310-1324. (JSTOR link).
Gosman, M., T. Kelly, P. Olsson and T. Warfield. 2004. The profitability and pricing of major customers. Review of Accounting Studies 9(1): 117-139.
Guilding, C. 1999. Competitor-focused accounting: An exploratory note. Accounting, Organizations and Society 24(7): 583-595.
Guilding, C. and L. McManus. 2002. The incidence, perceived merit and antecedents of customer accounting: An exploratory note. Accounting, Organizations and Society 27(1-2): 45-59. (Summary).
Guilding, C. and R. Pike. 1990. Intangible marketing assets: A managerial accounting perspective. Accounting and Business Research 21(18): 41-49.
Guilding, C., D. Kennedy and L. McManus. 2001. Extending the boundaries of customer accounting: Applications in the hotel industry. Journal of Hospitality and Tourism Research 25(2): 173-194.
Hellman, K. and A. Burst. 2003. The Customer Learning Curve: Creating Profits from Marketing Chaos. South-Western.
Howell, R. A. and S. R. Soucy. 1990. Customer profitability: As critical as product profitability. Management Accounting (October): 43-47. (Summary).
Kaplan, R. S. and V. G. Narayanan. 2001. Measuring and managing customer profitability. Journal of Cost Management (September/October): 5-15.
Kennedy, M. E. 2004. Using customer relationship management to increase profits. Strategic Finance (February): 36-42.
King, A. M. 2002. Accounting for customer relationships in mergers and acquisitions. Strategic Finance (February): 36-40.
Koehn, N. F. 2001. Brand New: How Entrepreneurs Earned Consumer's trust from Wedgwood to Dell. Harvard Business School Press.
Kuchta, D. and M. Troska. 2007. Activity-based costing and customer profitability. Cost Management (May/June): 18-25.
Kumar, V. and B. Rajan. 2009. Nurturing the right customers. Strategic Finance (September): 26-33. (Measuring customer lifetime value (CLV).
Kuma, V. and B. Rajan. 2009. Profitable customer management: Measuring and maximizing customer lifetime value. Management Accounting Quarterly (Spring): 1-18.
Lander, R. N. 2001. Managing customer deductions. Strategic Finance (November): 38-41.
Levine, J. B. 1978. How a bank performs a customer profitability analysis. Management Accounting (June): 35-39, 42-43, 49.
Levitt, T. 1983. After the sale is over. Harvard Business Review (September/October): 87-93.
Manning, K. H. 1995. Distribution channel profitability. Management Accounting (January): 44-48. (Summary).
McManus, L. 2007. The construction of a segmental customer profitability analysis. Journal of Applied Management Accounting Research (Summer): 59-74.
McNair, C. J., L. Polutnik and R. Silvi. 2006. Customer-driven lean cost management. Cost Management (November/December): 9-21.
Mittal, V., M. Sarkees and F. Murshed. 2008. The right way to manage unprofitable customers. Harvard Business Review (April): 94-102.
Pagano, T. G. 1975. Measuring customer profitability in a commercial bank. Management Accounting (May): 43-47.
Peacock, E. 2005. Cost management by customer choice. Management Accounting Quarterly (Spring): 28-36.
Piercy, N. 1986. Marketing asset accounting: Scope and rationale. European Journal of Marketing 20(1): 5-15.
Pine, B. J. II. and J. Gilmore. 1999. The Experience Economy: Work is Theatre & Every Business a Stage. Harvard Business School Press.
Prahalad, C. K. and V. Ramaswamy. 2004. The Future of Competition: Co-Creating Unique Value with Customers. Harvard Business School Press.
Quain, W. J. 1992. Analyzing sales-mix profitability. Cornell H. R. A. Quarterly (April): 57-62.
Ray, A W., M. A. Robbert and J. Brocious. 2003. The Cambridge Container Company: Managing customer-centric information integration. International Journal of Accounting Information Systems 4(4): 309-330.
Reicheld, F. F. and W. E. Sasser. 1990. Zero defections: Quality comes to services. Harvard Business Review (September-October): 105-111.
Rock, J. 1999. Key Account Management: Maximizing Profitability from Major Customers. Business & Professional Pub.
Sachs, R. L. 1962. Measuring client profitability in an advertising agency. N.A.A. Bulletin (December): 53-57.
Searcy, D. L. 2004. Using activity-based costing to assess channel/customer profitability. Management Accounting Quarterly (Winter): 51-60.
Sheth, J. N. and B. Mittal. 2004. Customer Behavior: A Managerial Perspective, 2e. South-Western Educational Publishing.
Smith, R. E. and W. F. Wright. 2004. Determinants of customer loyalty and financial performance. Journal of Management Accounting Research (16): 183-205.
Spanyi, A. 2003. Enabling execution. Strategic Finance (August): 44-49. (Strategy must begin with the customer).
Stein, D. B. 2004. Creating Marketing Conversations Between Customers and Sellers. South-Western Educational Publishing.
Sullivan, F. R. 1959. Accounting for customer service work. N.A.A. Bulletin (July): 19-25.
Taeusch, C. F. 1928. Classification of customers. Harvard Business Review (July): 401-409.
Turnbull, P. W. and D. T. Wilson. 1989. Developing and protecting profitable customer relationships. Industrial Marketing Management (18): 233-238.
Vaivio, J. 1999. Examining "The quantified customer". Accounting, Organizations and Society 24(8): 689-715.
Van Veen-Dirks, P. and R. Molenaar. 2009. Customer profitability pricing. Cost Management (May/June): 32-45.
Wayland, R. E. and P. M. Cole. 1994. Turn customer service into customer profitability. Management Review 83(7): 22-24.
Weinberg, G. M. 1999. Product/customer critical evaluation. Management Accounting (January): 25-28.
Wilson, R. M. S. 1986. Accounting for marketing assets. European Journal of Marketing 20(1): 51-74.
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