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	<title>Cost to Serve (CTS) - Revision history</title>
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	<updated>2026-06-04T01:36:25Z</updated>
	<subtitle>Revision history for this page on the wiki</subtitle>
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	<entry>
		<id>https://cio-wiki.org//index.php?title=Cost_to_Serve_(CTS)&amp;diff=7119&amp;oldid=prev</id>
		<title>User: The LinkTitles extension automatically added links to existing pages (https://github.com/bovender/LinkTitles).</title>
		<link rel="alternate" type="text/html" href="https://cio-wiki.org//index.php?title=Cost_to_Serve_(CTS)&amp;diff=7119&amp;oldid=prev"/>
		<updated>2021-02-06T14:57:09Z</updated>

		<summary type="html">&lt;p&gt;The LinkTitles extension automatically added links to existing pages (https://github.com/bovender/LinkTitles).&lt;/p&gt;
&lt;table class=&quot;diff diff-contentalign-left diff-editfont-monospace&quot; data-mw=&quot;interface&quot;&gt;
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				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;← Older revision&lt;/td&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;Revision as of 14:57, 6 February 2021&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l1&quot; &gt;Line 1:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 1:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;−&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;Cost to Serve is a process-driven accountancy tool to [[Customer Lifetime Value|calculate the profitability of a customer account, based on the actual business activities and overhead costs incurred to service that customer]]. In the context of [[Supply Chain Management (SCM)|supply chain management]] it can be used to analyse how costs are consumed throughout the [[Supply Chain|supply chain]]. It shows that each product and customer demands different activities and has a different cost profile. The product and customer profiles are often illustrated using a [[Pareto Principle|Pareto analysis]] curve which highlights those that contribute most to the company's profit and those that erode it. Unlike [[Activity Based Costing (ABC)]], Cost to Serve is not resource-intensive and focuses on aggregate analyses around a blend of [[Cost Drivers|cost drivers]]. It gives an integrated view of costs at each stage of the supply chain providing a fact-based view to unravel the complexity of multiple supply chains and channels to market. It enables a focus on both long-term decisions and the prioritisation of short-term actions. Businesses are able to reposition customers and services, and how they are served to improve overall margin.&amp;lt;ref&amp;gt;What is the Meaning of Cost to Serve (CTS) [https://en.wikipedia.org/wiki/Cost_to_serve Wikipedia]&amp;lt;/ref&amp;gt;&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;Cost to Serve is a &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;[[&lt;/ins&gt;process&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;]]&lt;/ins&gt;-driven accountancy tool to [[Customer Lifetime Value|calculate the profitability of a customer account, based on the actual business activities and overhead costs incurred to service that customer]]. In the context of [[Supply Chain Management (SCM)|supply chain management]] it can be used to analyse how costs are consumed throughout the [[Supply Chain|supply chain]]. It shows that each &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;[[&lt;/ins&gt;product&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;]] &lt;/ins&gt;and &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;[[&lt;/ins&gt;customer&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;]] &lt;/ins&gt;demands different activities and has a different cost profile. The product and customer profiles are often illustrated using a [[Pareto Principle|Pareto analysis]] curve which highlights those that contribute most to the company's &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;[[&lt;/ins&gt;profit&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;]] &lt;/ins&gt;and those that erode it. Unlike [[Activity Based Costing (ABC)]], Cost to Serve is not resource-intensive and focuses on aggregate analyses around a blend of [[Cost Drivers|cost drivers]]. It gives an integrated view of costs at each stage of the &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;[[&lt;/ins&gt;supply&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;]] &lt;/ins&gt;chain providing a fact-based view to unravel the complexity of multiple supply chains and channels to &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;[[&lt;/ins&gt;market&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;]]&lt;/ins&gt;. It enables a focus on both long-term decisions and the prioritisation of short-term actions. Businesses are able to reposition customers and services, and how they are served to improve overall &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;[[&lt;/ins&gt;margin&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;]]&lt;/ins&gt;.&amp;lt;ref&amp;gt;What is the Meaning of Cost to Serve (CTS) [https://en.wikipedia.org/wiki/Cost_to_serve Wikipedia]&amp;lt;/ref&amp;gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;

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		<author><name>User</name></author>
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	<entry>
		<id>https://cio-wiki.org//index.php?title=Cost_to_Serve_(CTS)&amp;diff=5056&amp;oldid=prev</id>
		<title>User: Created page with &quot;Cost to Serve is a process-driven accountancy tool to Customer Lifetime Value|calculate the profitability of a customer account, based on the actual business activities and...&quot;</title>
		<link rel="alternate" type="text/html" href="https://cio-wiki.org//index.php?title=Cost_to_Serve_(CTS)&amp;diff=5056&amp;oldid=prev"/>
		<updated>2019-10-15T17:00:49Z</updated>

		<summary type="html">&lt;p&gt;Created page with &amp;quot;Cost to Serve is a process-driven accountancy tool to Customer Lifetime Value|calculate the profitability of a customer account, based on the actual business activities and...&amp;quot;&lt;/p&gt;
&lt;p&gt;&lt;b&gt;New page&lt;/b&gt;&lt;/p&gt;&lt;div&gt;Cost to Serve is a process-driven accountancy tool to [[Customer Lifetime Value|calculate the profitability of a customer account, based on the actual business activities and overhead costs incurred to service that customer]]. In the context of [[Supply Chain Management (SCM)|supply chain management]] it can be used to analyse how costs are consumed throughout the [[Supply Chain|supply chain]]. It shows that each product and customer demands different activities and has a different cost profile. The product and customer profiles are often illustrated using a [[Pareto Principle|Pareto analysis]] curve which highlights those that contribute most to the company's profit and those that erode it. Unlike [[Activity Based Costing (ABC)]], Cost to Serve is not resource-intensive and focuses on aggregate analyses around a blend of [[Cost Drivers|cost drivers]]. It gives an integrated view of costs at each stage of the supply chain providing a fact-based view to unravel the complexity of multiple supply chains and channels to market. It enables a focus on both long-term decisions and the prioritisation of short-term actions. Businesses are able to reposition customers and services, and how they are served to improve overall margin.&amp;lt;ref&amp;gt;What is the Meaning of Cost to Serve (CTS) [https://en.wikipedia.org/wiki/Cost_to_serve Wikipedia]&amp;lt;/ref&amp;gt;&lt;/div&gt;</summary>
		<author><name>User</name></author>
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