The purpose of this paper is to study the relationships between the extents of use of customer profitability analyses (CPA) and business performance. In addition to CPA as an overall construct, five methods are included: 1) CPA of individual customers; 2) customer segments; 3) assessments of customer lifetime value; 4) valuations of customers; 5) customers as investments. A total of 437 large Norwegian companies were invited to answer a questionnaire, of which 171 participated giving a response rate of 39%. CPA (overall construct) is positively linked to business performance. CPA of individual customers is the only method that significantly drives business performance. Thus, conducting detailed customer profitability analyses to establish reliable customer profitability accounts appears to be worth the effort. The respondents perceive the three forward-looking methods, i.e., (3), (4) and (5) as variations of one approach. Analogous studies are highly recommended. Cost estimation methods could also be addressed.

HELGE MYKKELTVEIT SANDANGERDekkmann AS JOAKIM SANDBEKK PricewaterhouseCoopers (PwC)SAMMENDRAG Formålet med dette kapitlet er å studere bruksgrader, nyttenivåer og sammenhenger mellom bruk og oppfattet nytte av kundelønnsomhetsmodeller. En litteraturgjennomgang avdekker fem modeller: lønnsomhetsanalyser av enkeltkunder, kundesegmentmodeller, livsløpsmodeller, verdsettingsmodeller og modeller der kunder sees på som investeringsobjekter. I tillegg studeres kundelønnsomhetsanalyser som et overordnet eller helhetlig begrep. På dette overordnede nivået er potensiell nytte tatt med i tillegg til bruk og oppfattet nytte. Konteksten er store norske selskap. Totalt ble 437 foretak invitert til å delta i en markedsundersøkelse. Det var 171 som svarte på spørreskjemaet, en responsrate på 39 %. Det avdekkes interaksjonseffekter mellom bruk, nytte og potensiell nytte, dvs. jo større bruk, desto større nytte og vice versa. For alle fem modellene finnes positive sammenhenger mellom bruk og oppfattet nytte, men to modeller peker seg ut: (1) kundesegmentmodeller og (2) kundelønnsomhetsanalyser av enkeltkunder. Imidlertid har kundelønnsomhetsanalyser av enkeltkunder sterkere relasjon til oppfattet og potensiell nytte på overordnet nivå enn det kundesegmentmodeller har. Et annet funn er at respondentene ikke sondrer mellom følgende modeller: livsløpsmodeller, verdsettingsmodeller og modeller der kunder sees på som investeringsobjekter. Artikkelen drøfter funnene, deres ledelsesmessige implikasjoner, peker på områder for videre forskning og tilbyr en konklusjon.ABSTRACT The purpose of this paper is to study the extent of use, the level of perceived managerial merit and the relationships between use and perceived managerial merit of CPA-models. A literature review identifies five CPA-models: profitability models ØYVIND HELGESEN, HELGE MYKKELTVEIT SANDANGER AND JOAKIM SANDBEKK | MODELLER. FJORDANTOLOGIEN 2019 114 of individual customers, customer segment models, customer lifetime models, customer valuation models, and models of customers as investments. In addition, CPA at an overall level (holistic notion) is analysed. At this level, perceived potential managerial merit is included in addition to use and perceived managerial merit. The context is large Norwegian companies. A total of 437 companies were invited to answer a questionnaire, of which 171 participated -a response rate of about 39%. There seems to be interaction effects between use and perceived merit, the higher the use, the higher the perceived merit and vice versa. Regarding all the five CAP-models, positive relationships are found between use and perceived merit, however, the strengths of the relationships are highest for customer segment models and profitability models of individual customers. However, the findings indicate that profitability models of individual customers have the strongest relationship with perceived managerial merit and perceived potential merit at the overall level. Another result indicates that managers have problems distinguishing between the foll...