... of the services the operational and/or discretional centres perform for the branches and these are then debited to the profit and loss account of the branches, multiplying the volume of services ... 2.67 2.75 Design New Products and Services. Average. 1.00 2.00 1.67 1.75 Analysis of Customer Profitability Average 1.00 2.00 4.00 2.62 Information for Management Assessment. Average. 1.00 ... information executives truly need", Harvard Business Review, vol.73, no.1, Jan-Febr, p.6-14. [15] ERNST & YOUNG [1994]: Performance measurement for financial institutions: methods for...