Purpose – The purpose of this paper is to analyze some of the issues US airlines are facing to control costs and improve operations. Design/methodology/approach – A detailed comparison of two major airlines (American Airlines and Southwest Airlines) is performed to identify key differences...

Purpose – This paper aims to assess the usefulness of cost‐to‐serve for customer profitability management through literature review and a case study in a food‐industry company. Design/methodology/approach – The research is based on a case study. The study presents the...

Purpose – The purpose of this paper is to show the implementation of customer profitability analysis (CPA) using time‐driven activity‐based costing (TDABC), in a Turkish hotel. Design/methodology/approach – A case study was conducted in a four‐star hotel with 100‐room capacity in the...

Purpose – To address two key problems facing the production department at the government pharmaceutical organization (GPO). They were a lack of productivity and performance measurement at the operational level, and a need to assess the functional readiness to undertake its own...

Purpose – The purpose of this paper is to describe a corporate effort to implement a sustainable business model. Design/methodology/approach – A Norwegian producer of office chairs, selling products across Europe, is examined in this study. Information has been collected from...

Discusses the uncertainty of marketing and tries to relate this to marketing people who act as if uncertainty does not exist. Gives an example of: an existing brand in a stagnant market; an existing brand in an existing market; and a new brand in an increasing market. Analyses a reasonably...