... companies, and another sample of 400 non‐certified companies. Data was available for the years 1994, 1995, 1996, 1997, and 1998, and included the sales revenue for each accounting year, as well as the profitability ratio (the ratio of net profit before interest and tax on total assets). In addition...

... in product costing; the bases used to calculate overhead rates; the application of product costs in decision making; and profitability maps. The results show that a variety of methods are used to calculate product costs and that they are used to a significant extent in decision making. © MCB UP Limited...

...Ann Hart; Malcolm Smith Many banks and financial institutions have resisted the opportunity to model customer profiles because of the cost of developing and maintaining customer profitability information based on the capture and storage of individual transactions. This paper describes...

... of the supplier. Examines customer profitability analysis (CPA) as a tool for the evaluation of the portfolio of customer profiles, and suggests that activity‐based costing may facilitate the success of CPA implementation. In mass‐manufacturing environments, it would seem more likely, then,that the activity...