The globalisation of business and the evolving recognition of the importance of customer retention, market economics and customer relationships economics, among other trends reinforce the change in mainstream marketing. A major shift in the perception of the fundamentals of marketing is taking place. Today companies are recognising the importance of retaining current customers. Individual consumers represents the time source of profits any firm. Unfortunately companies accounting systems fail to show the value of loyal customers. The profit cycle and the profit opportunity matrix, and customer-product profitability analysis are key tools for helping managers plot their strategies for the future growth of their firms. The purpose of this pap...