Berliner Balanced Scorecard: The Customer Perspective
From product-to customer profit contributionProduct- versus customer-based calculationActivity-based costingHierarchy levels of revenue and costing positionsCalculating a differentiated customer profit contribution via activity- based costingInterpretation of customer profit contributionsFrom customer profit contribution to customer cash flowDetermining the adequate target rateField of application for the customer value and interpretation of the resultsThe index hierarchy of the customer perspectiveCombining the shareholder value and the balanced scorecardList of Sources
