Cost to Serve

Purpose

Provide a cost-to-serve view at the customer level, translating customer support expenses into an average cost to serve per customer.

This model is designed as an efficiency and unit-economics reporting layer, enabling:

• Monitoring customer support cost scalability
• Comparison of cost-to-serve across periods

It connects operational cost data with customer scale.

Business Logic

• Start from PnL Rollup
• Filter to customer support–related costs (gl_id = 4030)
• Join with Customer Count View
• Divide total support cost by ending customer count
• Default missing or zero-customer cases to 0
• Produce one row per date and value type

Output Contract

Definitions

Sample & Implementation

{{config(materialized='view')}}


with pnl_rollup as (
    select * from {{ ref('pnl_rollup') }}
),

customer_count_view as (
    select * from {{ref('customer_count_view')}}
),

customer_support_costs as (
    select
        date,
        gl_id,
        gl_account,
        value_type,
        amount
    from pnl_rollup
    where gl_id = 4030
)

select
    css.date,
    css.value_type,
    css.amount as customer_support_cost,
    ccv.ending_balance as nr_of_customers,
    COALESCE(css.amount / ccv.ending_balance,0) as cost_to_serve
from customer_support_costs css
left join customer_count_view ccv on css.date = ccv.date and css.value_type = ccv.value_type

Dependencies

• Transformations: PnL Rollup and Customer Count View