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Product and Customer ROI
1M A N A G E M E N T A C C O U N T I N G Q U A R T E R L Y F A L L 2 0 0 5 , V O L . 7 , N O . 1 C ompetition from both domestic and interna- tional sources has motivated firms to contin- ually evaluate how they conduct business. This evaluation has resulted in increased attention on cost management, which has led to redesigning business processes and products; out- sourcing of production, assembly, distribution, or back- office functions; and the reduction of costs through increased automation. To support both making and evaluating the impact of these decisions, managers have often relied on activity- based costing (ABC) to provide them with better infor- mation regarding the identification and reduction of nonvalue-added activities, to streamline processes, and to work with both customers and suppliers in a more cost-effective manner.1 In addition, ABC techniques have facilitated a firm’s understanding of both customer and product profitability.2 The use of ABC has been shown to be beneficial for increasing overall profitability in a variety of organizations.3 As beneficial as ABC information has been in enhancing profitability in this competitive environment, we contend that it still has not been utilized to its full potential. Indeed, the increased focus on profitability and cost control alone has the same shortcomings today that were evident nearly 100 years ago when an execu- tive of E.I. DuPont de Nemours Co. wrote, “The true test of whether the profit is too great or too small is the rate of return on the money invested in the busi- ness and not the percent of profit on the cost.”4 It was this thinking that led the DuPont company to develop the then innovative measure of return on investment (ROI). Since that time, little advancement with respect to return on investment has taken place. In addition, lit- tle has been done to develop this measure below the business-unit level in a way that will enhance man- agers’ understanding of the relative contribut
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