Customer profitability analysis, one of the strategic management accounting techniques, has become an important practice for businesses since the end of the last century. It is undoubtedly of great importance for businesses that have moved away from the belief that whatever is produced will find a buyer and tend to work customer-focused, to know which customer or customer group provides them with the highest profit in terms of preserving and increasing their profitability. On the other hand, when determining customer profitability, it is necessary to know to what extent the purchasing behavior of each customer group moves together with the behavior of the total customer portfolio. This process, which is not found in the literature on customer profitability, is possible by calculating the beta coefficients of the customers and performing risk analysis. In the study, the costs of a company operating in the field of chocolate production and wholesale trade, determined according to resource consumption accounting, one of the modern costing methods, and the revenues obtained from the customers were compared. In addition, customer profitability is ranked according to systematic and unsystematic risk types by calculating the values at risk.
Mert Öncel (2025) studied this question.