Whale curve
Cumulative ABC profit, most profitable customers first. The curve peaks at 2,056,843 after 58 customers; the 22 least profitable ones erode it to 1,817,560.
ABC
Traditional costing (for comparison)
Peak 1,597,485; 11 loss-making customers under traditional costing versus 22 under ABC.
Value destroyers
| Rank | Customers | Profit | Cumulative |
|---|---|---|---|
| 80 | C061 Online account 061 | -59,166 | 1,817,560 |
| 79 | C060 Online account 060 | -35,652 | 1,876,726 |
| 78 | C059 Online account 059 | -20,947 | 1,912,378 |
| 77 | C062 Online account 062 | -17,776 | 1,933,325 |
| 76 | C053 Online account 053 | -15,548 | 1,951,101 |
| 75 | C077 Contract account 077 | -13,298 | 1,966,649 |
| 74 | C058 Online account 058 | -12,089 | 1,979,947 |
| 73 | C056 Online account 056 | -10,623 | 1,992,036 |
| 72 | C065 Online account 065 | -9,153 | 2,002,659 |
| 71 | C054 Online account 054 | -6,654 | 2,011,812 |
| 70 | C068 Contract account 068 | -4,675 | 2,018,466 |
| 69 | C052 Online account 052 | -4,568 | 2,023,141 |
| 68 | C078 Contract account 078 | -4,171 | 2,027,710 |
| 67 | C010 Retail chain account 010 | -3,996 | 2,031,880 |
| 66 | C012 Retail chain account 012 | -3,945 | 2,035,877 |