Question: Marketing has been defined as identifying customer needs and wants and finding ways to satisfy them profitably. Selling has been described as supplying existing products or services to customers, paying little regard to their particular needs and requirements. While the marketing-oriented organisation recognises the value of satisfied customers, the salesoriented organisation tends to have little understanding of the importance of customer satisfaction. As a consequence, the organisation which focuses on sales rather than on marketing is likely to have difficulty in analysing profitability derived from its different customer groups.