← Every exhibit

Table Table 1 Growth that compounds

Why must customer profitability analysis isolate the economic transaction object?

FieldQuestionWhy it matters
Relationship clockHow is duration measured, and from which event?Longevity is a time variable whose start and end rules affect comparison.
Revenue pathWhat revenue is observed over which periods?Repeated revenue does not reveal cost or margin by itself.
Service costWhat support, delivery, acquisition, and account costs are included?Cost-to-serve can move differently from revenue.
Price pathHow do discounts, terms, and realized prices change?Price can explain why a long relationship is or is not profitable.
Margin boundaryWhich contribution or profit measure is being used?The conclusion depends on the economic definition.
Evidence qualityWhich inputs are measured, allocated, or estimated?Unspecified inputs make profitability comparisons fragile.
Investment decisionWhat action would change if the economics changed?A diagnostic needs a decision, not only a segment label.

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Reference & Evidence

Source: Table from this essay. Sources and interpretation are given in the article.