| Summary: | Most companies providing services has no tools to measure all the costs of their service and profitability of each customer. This study aims to verify the use of the Cost to Serve Method contributes as analysis of customer profitability in service delivery tool. Through an action research conducted in one of the largest companies in the Condominium Administration sector in the city of São Vicente (SP), was applied the methodology Cost to Serve, thereby seeking to measure the cost of serve each client and determine their profitability. Noted the absence in measuring Cost to Serve customers of the company object of study and that can be a reality for other service companies. The company charged the same price to all 55 customers, per unit of apartments in each condominium, but had no idea of the costs to serve them. With the application of the methodology Cost to Serve, were identified 60 % of profitable customers and 40 % unprofitable as well as measured participation in the overall profitability of the company. The company may use the information obtained as a tool for decision making related to improvement in processes for delivery of services to customers, review of prices charged for customers, and even, as a last option, the possible exemption of unprofitable customers, focusing on improvement of the profitability of the company as a whole. The methodology Cost to Serve is a useful tool for the analysis of profitability of the Services sector.
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