Library / Management Accounting Principles Framework
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MA.8:4.1 - Define the unit, population and decision time

State whether the account concerns a customer, subscription, household, product, cohort or another justified unit. Define membership, the observation date and the horizon. Preserve differences in acquisition channel, tenure or use when they can change the answer.

Distinguish a prospective new customer from an existing one. Recover historical acquisition spending for the account, and identify which future acquisition or service payments the current decision can change.