Time-Driven Activity-Based Costing & Profitability, since 2010

Know exactly where you make money and where you quietly lose it.

We build the cost and profitability model your ERP never gave you: every product, customer and service, costed to the truth. The Big Four send a deck. We leave you a working model, and a team that can own it.

5-minute diagnostic · No data upload required
CostCtrl · Whale Curve · YTD 2026
+23%
hidden margin recovered
Years delivering profitability models
Engagements delivered
Countries
Professionals trained
01 The discipline

Traditional accounting tells you what you spent. We tell you why and whether it was worth it.

Volume-based allocation hides the truth. When you spread overhead evenly, high-complexity products subsidise simple ones, small orders look profitable, and strategic decisions rest on fiction.

Time-Driven Activity-Based Costing (TDABC) traces every euro of resource consumption to the activity that caused it. The result: a profitability model that shows you exactly which customers, products and channels create value, and which quietly destroy it.

Profit heatmap: customer x product margin density

02 See it move

This is the conversation a CFO has never been able to have.

Move the levers. Watch the whale curve reshape in real time. This is what a working profitability model gives you: the ability to simulate pricing changes, cost shifts and customer mix scenarios before you commit a single euro.

03 The engagement

From diagnostic to embedded model in four stages.

See the full method
CostCtrl Our preferred platform

Methodology is the brain. CostCtrl is the machine.

CostCtrl is the SaaS platform purpose-built for TDABC profitability modelling. It ingests your ERP data, runs time equations, and outputs customer-level and product-level P&Ls in minutes, not months.

We are tool-agnostic. If your organisation already uses another platform, we work with it.
  • Upload financial and operational data or CSV, model runs in minutes
  • Whale curve, treemap, heatmap dashboards
  • Multi-scenario what-if engine
Explore CostCtrl
CostCtrl · Whale Curve
CostCtrl Whale Curve dashboard
04 Proof
Case · Industrial manufacturing

They thought they had 12% margin. The model showed 4.1%.

A mid-market industrial manufacturer with 2,400 SKUs discovered that 38% of products were destroying margin. Within two quarters, the team repriced 140 SKUs, exited 22 unprofitable customer relationships, and recovered €1.2M in annual profit.

+23%
Margin recovered
€1.2M
Annual profit found
2 Qtrs
Time to results
CostCtrl profitability treemap showing product-level margins
05 Who we serve

Two kinds of leader call us. Both are done guessing.

CostCtrl treemap view
Private Equity

For Private Equity

You acquired a platform company. The management pack says 14% EBITDA. But which portfolio companies, which BUs, which customers are actually creating that margin? We show you, in weeks.

  • Portfolio-wide profitability benchmarking
  • Due-diligence cost model for add-ons
  • Post-acquisition margin improvement roadmap
CostCtrl whale curve view
SMEs

For SMEs

You have 500+ SKUs, dozens of customers, and a gut feeling that some orders lose money. Your ERP gives you revenue per customer, but not cost-to-serve. We close that gap.

  • Customer and product-level P&L
  • Pricing strategy grounded in real cost data
  • A model your finance team can update monthly
06 In their words

We thought we knew our margins. The model showed that our top customer was actually our biggest loss-maker. Within a quarter we restructured the contract and recovered six figures.

Carlos M.
CFO, Industrial Manufacturer, Portugal

Most consultants hand you a deck and disappear. This team left us a model we still run monthly, two years later. That is rare.

Sarah K.
Operating Partner, PE Fund, Netherlands

The scenario engine changed how we negotiate with our largest clients. We can now simulate the impact of any pricing change before we commit.

Ahmed R.
COO, Logistics Group, Saudi Arabia
07 Field notes

Field notes on cost truth.

All insights
WHO WE ARE

Founded by practitioners, not theorists.

Cost & Profitability Consulting was founded in 2010 with one mission: bring world-class cost management to companies that need it most. 25+ years of TDABC implementations, 150+ client engagements, and a profitability platform built because nothing on the market worked the way it should.

Meet the team
The Costing Conference Amsterdam 2025 – Audience and Stage
Start with the truth

Your Profit Check takes five minutes. The insight lasts a career.

No data upload. No sales call. Just 14 questions across seven dimensions and a personalised profitability report.