The document discusses declining average revenue per user (ARPU) and increasing pressure on profitability in the telecommunications industry. It notes that over-the-top players are gaining market share while regulation, commoditization, and market saturation are also challenges. The document introduces average margin per user (AMPU) as a new metric for measuring profitable growth. It describes SAP's Big Data Margin Assurance solution for providing transparency into profitability drivers across the entire value chain from networks to billing to customer service.