Whale curve

Whale curve is a typically backward-bending curve that represents the results from customer profitability analysis by first ranking customers from best to worst and then plotting their cumulative profitability level.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Whale curve. A typically backward-bending curve that represents the results from customer profitability analysis by first ranking customers from best to worst and then plotting their cumulative profitability level.