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Cost allocation and customer profitability analysis and sales variance…
Cost allocation and customer profitability analysis and sales variance analysis
customer profitability analysis
customer cost analysis
customer output unit level cost
customer batch level cost
customer sustaining cost
distribution channel cost
division sustaining cost
customer revenue analysis
customer profitability profiles
graphical form
table form
profitability levels
likelihood of customer retention
potential for sales growth
long run customer profitability
ability to learn from customers
increase overall demand
cost allocation
criteria to guide cost allocation
cause and effect
ability to bear
benefits received
fairness or equity
cost categories
corporate cost
advertising cost
administrative cost
division cost
channel cost
sales variance
static budget variance
flexible budget variance
sales volume variance
sales quantity variance
market share variance
market size variance
sales mix variance