Due to the increasing dynamics of the markets, customer relationships have greater stability and consistency than the products. As a result, customer value is becoming more and more the focus of companies. The consequence of this growing customer orientation is an increased investment activity in customer relationships. However, the corporate resources for such measures are limited. Now the question arises as to which customers the provider should focus on. The answer to this question is not difficult, but most companies struggle with the implementation. Investments must, of course, be made in the most profitable customers. These need to be identified and bound to the company through targeted measures. On the other hand, loss-making customers must also be identified in order to either abandon them or steer towards a positive cost-benefit ratio.