Managing Business by Product and Customer Profitability
VPA Competitive Advantage

Value Point Accounting provides a competitive edge with superior economic information at the product and customer level.  EBITDA and supporting investment dollars are identified for each product or service billable to each customer.

Replacing Gross Profit
The typical business product and customer financial performance measure is “Gross Profit” - sales minus cost of goods sold.  VPA replaces that with a performance metric comprehending sales volume, product mix, price, customer payment practice and the target rate of return on utilized operating assets.

Creating Value
Business value improves by redeploying existing resources and focusing growth on higher value products, services and customers.

The whole is the sum of its parts..........look at the parts!

Victory belongs to the side
  That scores most
  In the temple calculations
  Before battle

Sun-tzu, The Art of War
6th century BC
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