The question of who is the customer at a funeral is one which I have been asked and debated a few times. The reason this is an important question as it is asking who is really important at the funeral, who the funeral is aimed at and thus shapes our understanding of funerals and how they should proceed and where the priorities should be.
Many debate whether the customer is (or should be) the deceased or mourner. Basically whether the funeral is really for the dead or for the living or for both.
So I will briefly outline how I define "the customer" in the funeral industry and why. Some might not agree with me, but that only goes to prove how debatable this idea is.