Customer profitability analysis assigns sales, general and administrative costs, and resources to customer groups, which helps make business decisions more profitable budget allocation and simulate the impact of decisions, such as pricing adjustments and resource allocation decisions, on the potential profit contribution of their customer base, thus strengthening decision making and enabling long-term organizational profitability while maintaining customer relationship and satisfaction (Gupta and King, 1997). In addition to helping improve decision making, customer profitability analysis also helps motivate managers and employees by providing a wealth of relevant information. Organizations that may not benefit from customer profitability analysis include those whose service costs are low and pre- and post-sales services are not important to gaining a competitive advantage. This would be the case for organizations whose customers are relatively homogeneous or indistinguishable. In these rare cases, the client's gross margin may be sufficient to gain the benefits of client profitability analysis (Cooper and Kaplan,