The main objective of any bussines is represented by the profit maximization. The decision-making process should concentrate on creating value for enterprises; this cannot be obtained only by production, it is not sufficient to obtain a quality good and with reduced costs if you don’t find clients to whom you sell it. This way the client’s satisfaction appears in the scene as a secondary objective of which the principal one results. The client profitability influences in a decisive manner the strategic decisions, with a direct impact on the future results of the business. This concept can be defined as being part of the accounting informational system which split the performance obtained by the economic entity in cathegories of clients or groups of clients, building a ierarchy of these. It starts from the premises that there are not profitable products, only profitable clients. Manufacturing a product generates only a costs while its selling determines the profit. We intend to reveal the benefits of this informational system for the profit analysis by clients through a literature review which will have as result a management model of the clients in order to ensure the entity competitivity on the market in the globalisation context.