Critically evaluate why activity-based-costing is more widely used in B2B context and data mining in B2C context. The Customer Portfolio Management process differs between B2C to B2B contexts. A number of portfolio analysis tools have been developed specifically for B2B contexts, but activity-based costing is more easily applied in B2B contexts, whereas data mining is more visible in B2C contexts. Critically evaluate why activity-based-costing is more widely used in B2B context and data mining in B2C context.
