Zippo Manufacturing wanted a product- and customer-profitability reporting system, but it was leery of the potential costs and complexities. By using a few simple principles to get results quickly and inexpensively, Zippo soon had a working and effective system. Partly as a result, Zippo was recognized in 2005 as a best practice organization for Calculating and Reporting Customer Profitability by the APQC, a member-based nonprofit for process and performance improvement. (C) 2006 Wiley Periodicals, Inc.