A governance pack for deciding whether a customer segment profitability analysis is trustworthy enough to steer investment between segments. It sets staged approval gates, evidence standards and an independent acceptance review, so that reallocation decisions rest on traceable, challenged evidence.
The 13 sections
Five approval gates with named approvers and required evidence. Formulas for contribution margin, activity-based cost-to-serve, cohort retention and acquisition cost. A scoring-anchor table with a gate decision rule. Execution, control and KPI tables organised by owner role. A labeled synthetic worked example with a failure case and an alternate scenario. Editable tools: a gate checklist, control evidence register, exceptions log, acceptance record and review record.
- Purpose and decision
- Context and applicability
- Inputs and evidence
- Definitions and assumptions
- Method and analytical logic
- Current-state assessment
- Options and business case
- Recommended design
- Execution and activation
- Governance and risk
- Measurement and benefits
- Worked example and practice
- Working tools and references