Abstract:

This paper examines how focusing on customers influence financial performance (profitability and growth) of some manufacturing firms listed on the Nigerian Stock Exchange. From a sample comprising 359 managers across seven (7) companies, evidences using multiple linear regression and analysis of variance show that analyses were in line with developed hypothesis, i.e., establishment of effective customer service policies coupled with careful and repeated communication of such throughout the firm significantly increases sales, leading to higher profit margins. It was observed that when manufacturing firms develop competencies in customer-centered processes, there tends to be higher purchases by the customers, leading to improved overall performances per time.