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Challenges in advanced management accounting

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The figure is a two dimensional matrix showing Relationship Revenue as the vertical dimension and Relationship Costs as the horizontal dimension. Each dimension is separated into two halves, labelled Low and High respectively. The matrix consists of four boxes labelled, clockwise from top left: Sleeping Giants, Power Traders, Pets, and Delinquents. Each of these boxes represents a particular combination of relationship costs and revenues.

 2.1 The customer selection decision