Which of the Following Is a Reason to Gather Data

Multiple Choice

Which of the following is a reason to gather data, associate revenues with each customer and develop a system of allocating costs to each customer?

A) GAAP requirements for external reporting including 10K disclosures
B) to assure that highly profitable customers get the appropriate level of care and attention
C) ABC systems cannot be implemented without customer-profitability reporting
D) to assure that more resources are committed to loss-making customers in an attempt to retain all customers