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MANAGING CUSTOMER PROFITABILITY TO IMPROVE CORPORATE PERFORMANCE IN PSF
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Antonella Cugini 
, Silvia Pilonato
Abstract
The paper discusses issues related to cost accounting systems and customer profitability analysis in professional service firms (PSFs), which have rapidly increased in Europe during the last decade. Because few research studies on cost accounting and customer profitability in PSFs have been reported, one of the main paper’s contributions relies on exploring the informative advantages of activity-based costing (ABC) compared to the cost centre accounting system. The research methodology used is a case study in which it is possible to investigate the link between the PSF’s costs and pricing/value drivers through service attributes and customer profitability analysis. The main findings show that the ABC system strongly supports the management of the cost–value relationship.
Keywords: Professional Service Firms, Cost Accounting, Activity-Based Costing, Cost Centre, Customer Profitability Analysis, Accountancy Practice
Received: 07.07.2017
Accepted: 12.10.2017
How to cite this paper: Cugini, A., & Pilonato, S. (2017). Managing customer profitability to improve corporate performance in PSF. Corporate Ownership & Control, 15(1-2), 316-324. https://doi.org/10.22495/cocv15i1c2p1
