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Ebook Management accounting - Information for decision making and strategy execution (6th edition): Part 2

(BQ) Part 2 book "Management accounting - Information for decision making and strategy execution" has contents: Measuring and managing customer relationships, measuring and managing process performance, measuring and managing life cycle costs, behavioral and organizational issues in management accounting and control systems,.and other contents. | Chapter Measuring and Managing Customer Relationships 6 After completing this chapter, you will be able to: 1. Assign marketing, selling, distribution, and administrative costs to customers. 2. Measure customer profitability. 3. Explain the differences between a low- and a high-cost-to-serve customer. 4. Calculate and interpret the “whale curve” of cumulative customer profitability. 5. Explain why measuring customer profitability is especially important for service companies. 6. Describe the multiple actions that a company can take to transform breakeven and loss customers into profitable ones. 7. Appreciate the value of the pricing waterfall to trace discounts and allowances to individual customers. 8. Align salespersons’ incentives to achieving customer profitability and loyalty. 9. Understand why calculating customer lifetime value is valuable to a business. 10. Explain why companies need nonfinancial measures of customer satisfaction and loyalty. An Unprofitable Customer at Madison Dairy Jerold Browne, CEO of Madison Dairy, had just received a quarterly report that summarized the profitability of all of the company’s customers. He was surprised to see that Verdi, a retail chain of 133 specialty ice cream shops and one of Madison’s oldest customers, had become one of Madison’s most unprofitable customers. Despite annual sales to Verdi of more than $4 million, Madison had just incurred a quarterly operating loss 218 of $100,000 with this customer. Browne had known that producing ice cream for Verdi was expensive, with its special recipes, multiple flavors, and direct store delivery to its multiple outlets. Until viewing this report, however, Browne had believed that the higher prices per gallon charged to Verdi exceeded the extra costs of these special services. He could now see that the small lot production and labeling, frequent deliveries of lessthan-truckload quantities to multiple locations, and the high degree of follow-up calls to respond to the .