Fig. 3.12 customer profitability matrix Figure 3.12 represents a simple categorization of customers along two dimensions: their total net sales value during the period and their cost- to-serve. The suggestion is that there could be a benefit in developing customer-specific solutions depending upon which box of the matrix they fall into. Possible strategies for each of the quadrants are sug- gested below. Build These customers are relatively cheap to service but their net sales value is low. Can volume be increased without a proportionate increase in the costs of service? Can our sales team be directed to seek to influence these customers' purchases towards a more profitable sales mix?