Keep your top 20% grossing customers.  Go on, kiss their hiney and let them walk all over you.  It’s worth saving, like a good marriage or lasagna leftovers.  On the other hand…

    The lowest grossing 20% in sales volume, well - “can” them.  Go on, kick them out.  Das boot.  You don’t need that kind of aggravation.  If these accounts can’t buy that one chair that you’ve had on sale in your showroom for the past three months and pay list, they shouldn’t get the quality service your sales rep shows them by stopping in once a year.  With that kind of time commitment on your part, they should be making significant purchases every week.  Fire them.  Any questions?

    Break the other 60% of your accounts into groups and deal with them accordingly:

    Excessive Phone callers.  Is one of your account reps constantly listening to their stories of, “Oh, you promised these dozen work stations would be here in February, I’ve had 12 people working in the lobby, the kitchen and the bathroom since December and now it’s May.” and other tales of woe?  Hey, kick them out.  

    You don’t need accounts of whiners like that; they’re probably complaining to everyone else who would listen: state commissioners, attorney general.  Just ignore them, send them a partial refund citing “Restocking charges” and tell them it was the manufacturer, not you, who is shipping orders late.  Next time, remember to actually get invoices processed.  Hey, mistakes happen, and you don’t complain like that, do you?