This study deals with the application of the role of customer profitability analysis
from a cost approach that aids the company rationalizing its managerial decisions.
The target of this study has also been to assess the ability of the customer
pr
ofitability analysis approach to furnish additional cost information to the
organization that uses this approach in comparison with the traditional cost
approaches. Consequently, ensuring of contributive factors of this assessment in
rationalizing the managerial decisions.
Accordingly, an empirical study has been applied in the educational services
companies in Syria, where an enormous importance is laid upon the customer, and
where the competition percentage is high among the companies offering educational
services. A huge importance is laid upon the managerial decisions which enable the
company to gain and retain the most profitable customers. The study has proven
effective in following the customer profitability analysis approach in the educational
services companies. Furthermore, it has also proven the contributive factor of
rationalizing managerial decisions regarding the customers, who stand for the
profit resource of such companies in the long term.
