The journal of information systems management.OVERVIEW DFD: Customer Profitability Analysis Figure 2 Calculating Net Income Profitability COBOL SERVICE COSTS How. cally differ. Simply put, to extract information from various applications and feed it into a profitability system is a major undertaking. ... If the bank was not making the loan, then it could use the capital in some other way. One reason for determining ... The approach is a step-by-step procedure using several analytical tools, one of which is the data flow diagram.