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FRAMEWORK
Cost-to-Serve Analysis
Cost-to-serve allocates the full downstream cost of serving each customer or channel — logistics, service, returns — to reveal which relationships actually make money. This template builds the CTS model.
IntelligenceStrategic issuesIndustryCross-industryPracticeEnterprise StrategyFocus01 Industry Intelligence
cost-to-serve analysisactivity map: from order to cashactivity-based cost drivers and ratesallocating serve cost to customers fairlycost-to-serve allocatesallocates fullfull downstreamdownstream cost