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Pin-Point Unprofitable Customers

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the goal is to pin-point unprofitable customers and either stop doing business with them, adjust service given to them or re-negotiate prices charged to them. However, care have to be taken not to apportion non-avoidable fixed costs between customers groups. If this is completed, every time an unprofitable customer is specified and dropped,the total costs will be re-apportioned over fewer customers, which may then mention another loss maker, and so on till no customers

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