________ categorizes costs related to customers into different cost pools on the basis of either different classes of cost drivers or different degrees of difficulty in determining the cause-and-effect (or benefits-received)relationships.

Question

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The concept described in the question is known as customer cost hierarchy, which is a method of categorizing costs related to customers into different cost pools based on different classes of cost drivers or varying degrees of difficulty in determining the cause-and-effect relationships. Customer profitability analysis focuses on analyzing the profitability of individual customers, while customer revenues refer to the revenue generated by customers. Price discounting and customer allocation are not related to categorizing costs based on cost drivers or cause-and-effect relationships.

________ Categorizes Costs Related to Customers into Different Cost Pools