It might not be the customer who does the most work for you or writes the most enormous payments. However, a good customer is the most lucrative, best suited to work with your business, understands the value you offer, and is the one with whom you can engage most effectively. Don’t forget to add all the industry sectors that might also find your goods or services valuable.
These clients could be challenging to locate. Challenge your assumptions and take into account organisations you may have missed. Ask people inside and outside of your organisation for their opinions, and don’t do this in a bubble.