Customer-Level Revenue Modelling

This use case explains how to model customer level revenue, pricing, retention and growth for wholesale, distribution and B2B trade businesses in Model Reef.

You will:

  • Segment customers by size, segment, channel or region.

  • Build drivers for active customers, order frequency and basket size.

  • Connect customer behaviour to SKU revenue and margin forecasts.

  • Use scenarios to test pricing, retention and acquisition strategies.

Model Reef is not a CRM. It uses aggregated customer behavioural metrics, not individual account records, to drive financial forecasts.

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Model Reef is not a CRM — it uses aggregated customer behavioural metrics, not individual account records, to drive financial forecasts.


When to use this pattern

Use this pattern when:

  • Customer relationships and repeat purchases are core to the business.

  • You want to understand revenue at customer segment level, not just product level.

  • You need to link pricing and discount strategies to customer economics.

  • You want to test acquisition, retention and reactivation plans.

It pairs naturally with:

  • SKU and Margin Forecasting

  • Inventory Replenishment Cycles

  • Warehouse Capacity & Logistics Model

  • Build a Unit Economics Model


Architecture overview

Customer level revenue modelling uses:

  • Customer segmentation

    • Segments based on size, sector, channel or region.

    • Key accounts handled separately where needed.

  • Behaviour drivers

    • Active customer counts per segment.

    • Acquisition, churn and reactivation rates.

    • Order frequency and average order value.

  • Revenue construction

    • Revenue per segment and key account.

    • Links between customer segments and SKU demand.

  • Scenario and strategy analysis

    • Alternative pricing, discount and contract strategies.

    • Different acquisition and retention programmes.


1

Define customer segments

List your main customer segments, for example:

  • Enterprise customers

  • Mid market customers

  • Small business customers

  • Resellers or distributors

  • Key named accounts in specific industries

Decide whether to:

  • Model key accounts individually and the rest in pooled segments, or

  • Model only segments where no single customer is large enough to warrant separate treatment.

Reflect these segments using branches, categories or tags. For example:

  • Branches for regions and channels

  • Categories for customer segments within those branches

2

Build customer count and movement drivers

In the Data Library, create time series for:

  • Opening Active Customers per Segment

  • New Customers Acquired per Period

  • Churned Customers per Period

  • Reactivated Customers per Period where relevant

You can also express these as rates:

  • Acquisition Rate relative to a prospect pool

  • Churn Rate relative to the active base

  • Net Growth Rate

Compute Active Customers per Segment each period as:

  • Active Customers = Previous Active + Acquisitions − Churn + Reactivations

This provides the base population for order and revenue modelling.

3

Create order frequency and basket size drivers

For each segment, define drivers such as:

  • Average Orders per Customer per Period

  • Average Order Value

  • Average Lines per Order (if linking to warehouse load models)

Compute segment level revenue using:

  • Orders = Active Customers × Orders per Customer

  • Revenue = Orders × Average Order Value

To link to SKU level volumes more explicitly, also define:

  • Average Units per Order per SKU family

  • Then derive SKU level volumes using customer segment volumes and mix drivers

Keep the level of detail manageable by using product families rather than individual SKUs when working at segment level.

4

Represent pricing and discount structures

Create drivers for pricing behaviour per segment, for example:

  • List Price per Product Family

  • Average Discount Percentage per Segment

  • Contracted vs spot volume shares

Implement revenue as:

  • Net Price per Unit = List Price × (1 − Discount Percentage)

  • Revenue = Units Sold × Net Price per Unit

Segments with higher bargaining power may have higher discounts and lower net prices. Represent promotional periods by adjusting discount drivers in specific periods.

5

To connect customer behaviour to other parts of the model:

  • Map segment level demand into SKU or SKU family demand using mix drivers

  • Use the resulting SKU volumes in SKU and Margin Forecasting

  • Feed units and order counts into warehouse and logistics models

This ensures that customer strategies show up as:

  • Changes in SKU mix and margins

  • Changes in warehouse and logistics load

  • Changes in inventory requirements and working capital

6

Use scenarios for growth, pricing and retention strategies

Clone the base model into scenario models to test strategies such as:

  • Increased investment in customer acquisition with different return expectations

  • Changes in retention through service level, product or pricing changes

  • Shifts in customer mix toward higher or lower margin segments

  • Targeted price increases or discount reductions in specific segments

  • Loss of a major key account

In each scenario, adjust:

  • Customer movement drivers (acquisition, churn, reactivation)

  • Order frequency and average order value

  • Pricing and discount drivers

  • Segment mix and key account assumptions

Compare scenarios using:

  • Revenue by segment, product family and region

  • Gross margin by segment

  • Customer level unit economics where constructed

  • Overall cashflow and valuation impacts

7

Calibrate and validate against historical data

To ensure credibility:

  • Import historical revenue by customer segment and key account where available

  • Derive historical orders per customer and average order value where data allows

  • Calibrate acquisition and churn rates to match observed changes in active customers over time

Use this calibration to set starting points for forward assumptions and scenario ranges.


Check your work

  • Segment definitions reflect how the business manages and reports customers.

  • Behaviour drivers are grounded in historical data or reasonable assumptions.

  • Pricing and discount patterns align with commercial practice.

  • Scenario insights are actionable for sales, marketing and account teams.


Troubleshooting

chevron-rightRevenue does not reconcile with product or region viewshashtag

Check mapping between segment revenues and SKU or region allocations, and ensure you are not double counting segments.

chevron-rightModel is too complex with many small segmentshashtag

Group small segments into broader categories and maintain granularity only for strategically important segments or key accounts.

chevron-rightDifficult to trace impact of pricing changeshashtag

Use reports and dashboards that isolate pricing and discount drivers and show their specific contribution to revenue and margin changes.


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