Cardinaels, Eddy; Roodhooft, Filip; Warlop, Luk; Herck, … - Vlerick Business School - 2004
This paper experimentally investigates the value-enhancing effects of more accurate customer profitability analysis (CuPA) reports on customer pricing decisions and firm profitability when customers place different demands on the firm's support functions. Activity-based driven CuPA reports are...