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