Customer account profitability : The next problem for physical distribution management?

Customer account profitability can provide a much clearer understanding of the relative profitability of all customers; and the use of it may well prompt a company to seek a more cost effective distribution channel. This is the first of a series of articles in which CAP will be discussed; this article will define CAP and develop a basic model; it will also report on initial research conducted within the food industry to establish the extent to which it is used in management decision making.