So, you are the manager at a local CPA firm. You have three large clients, but you are determining if each of these clients is creating a profit for your firm, or if one should be eliminated. This is a tough decision to make, and there are lots of pieces of the puzzle to review. Lets look first at the revenue brought in to the firm for each client.

Customer A: $25,000.00 in revenue Customer B: $32,000.00 in revenue Customer C: $37,500.00 in revenue

You might be looking at this, thinking, why would we eliminate any of these customers? Look how much revenue they are bringing in to the firm? But remember, there are other things we need to consider.

What are some of the things to consider?