Publications
Publications
- April 1997
- HBS Case Collection
Using ABC to Manage Customer Mix and Relationships
By: Robert S. Kaplan
Abstract
Describes applying activity-based costing to manage customer relationships. Links cost-to-serve to net margins earned with individual customers.
Keywords
Citation
Kaplan, Robert S. "Using ABC to Manage Customer Mix and Relationships." Harvard Business School Background Note 197-094, April 1997.