A Management Accounting Tool to Analyse Profits by Customers

Authors

  • Jayanta Mitra Higher College of Technology, Sultanate of Oman
  • Pramit Sengupta Army Institute of Management, Kolkata

DOI:

https://doi.org/10.33516/maj.v50i5.52-54p

Abstract

Activity-based Customers Profitability Analysis help in revealing that customers with the same sales value can generate significantly different profits. Accordingly, Activity-based Customer Profitability Analysis provide scope for developing a more market-oriented approach to management accounting. Nowadays, few take recourse to activity based customer profitability analysis. Quite naturally, these firms allocate customer related expenses on an arbitrary basis.

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Published

2015-05-01

How to Cite

Mitra, J., & Sengupta, P. (2015). A Management Accounting Tool to Analyse Profits by Customers. The Management Accountant Journal, 50(5), 52–54. https://doi.org/10.33516/maj.v50i5.52-54p

Issue

Volume 50, Issue 5, May 2015

Section

Articles
Crossref
Scopus
Google Scholar
Europe PMC

References

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