Some customers generate income for your company, others generate work. If you are not looking at your accounts through activity based cost analysis, how would you know the proper margin to sell that customer at? Over the last 30 years we did a lot of work and we made some nice profit. Often the two were not from the same customer (and we had no idea). Once we embraced a/b/c , our efforts went into the right places. Every customer deserves a voice, but you have to decide what voices will turn your efforts into deposits into your bank account.