英訳ができません。
外国の本なんですが、訳が全然わかりません。どなたか、訳してもらえませんか? よろしくお願いします。
Consider a standard product such as a checking account.
It is relatively straight-forward, using ABC methods, to calculate all costs associated with a checking account.
The revenues, including interest earned on monthly balances and fees charged to customers for services, also are easy to attribute to this product.
The analysis will reveal whether such a product is , on average, profitable or unprofitable, but such an average look at the product will hide the enormous variation in profitability across customers of this product.
One customer may maintain a high cash balance in his checking account and make very few deposits or withdrawals.
Another customer may manage her checking account balance very closely ,keeping only the minimum amount on hand,and use her account heavily by making many small withdrawals and deposits.