Kumar and Kropp(2006) found in their study that new
customers and new products could drive up the SCC. Alnestig
and Segerstedt(1996) study and present the cost and profit
analyses done in 10 Swedish companies.(SCC as a concept was
not used at that time.)They conclude that cost analysis was used
to set a Manufacturing cost,to estimate the value of items in
inventory, to check the profitability of a product,and to support
decisions concerning salesprices;it was also used as part of the
analysis of customer profitability.Theyalsopointoutthat,when
it concerns cost analyses and profit analyses,companies are tied
to their computer systems’applications for Enterprise Resource
Planning (ERP system).