Most firms aim to be more customer-focused, profitable and want to create value or shared value for their customers. At the same time digital era is changing the business models and the amount of data is increasing rapidly. These changes create new possibilities to connect customer data and financial data as well as to seek better understanding of the factors affecting revenues and cost in customer profitability. What kind of factors adding value for the customer in the short and long run? How can we combine the knowledge from marketing and cost management to know our customers and to make them visible for managers in various decision-making situations? My research interest contributes to the development of more sophisticated models for customer accounting. Customer can be seen an asset.