Do Customer Profitability Accounting and Analyses Provide Managers with new Decision Support? Evidence from Norwegian Fish Exporters

Øyvind Helgesen
This paper has two purposes: (1) to study the relationships between subject ive and objective (cost-based) measures of customer profitability, and (2) to study managers’ collective cognitions of their customers’ profitability. Empirical data have been collected from four Norwegian fish exporters: (1) managers’ a priori subjective judgments of the profitability of customers, and (2) customer profitability accounts (not available earlier). This industry has a very high level of directly traceable costs (98.5 per cent) implying...
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