Profitability analysis is a tool which enables the users to evaluate company’s performance. Customer profitability analysis idea is to figure out the customer service activities and cost drivers to determine the profitability of each customer or group of customers. The use of customer profitability analysis appears as a powerful tool to allow management to consider the cost and profit from a cu...

We exploit a unique merchant-level dataset from the monopoly payment card network in China to study payment card pricing. We develop hypotheses associating payment card pricing to card penetration rate, profitability and fraud risk. Our empirical analysis uses the variations in those three factors across industries to show that the card network charges a higher merchant discount for industries ...

The purpose of this paper is to study and present the impact of maintenance as one of the competitive factors in the business strategy. A financial maintenance model is developed to illustrate that maintenance can have a significant impact on a firm's profitability. The model incorporates return on capital as a means to measure the effectiveness of maintenance activities. The results from simul...