in a 1998 survey conducted by the Ohio State University's Supply Chain Management Research Group, about one-fourth of the respondents said that the need to measure customer profitability was their primary motivation for implementing ABC They also pointed out that measuring customer profitability has assumed more importance because customers are demanding more logistics services without commensurate was also expressed in applying ABC across the entire supply chain to determine how activity costs are driven by the services requested by the services requested by other supply chain members.