On stage at The Costing Conference, in Amsterdam.
Miguel Guimarães was a guest speaker at The Costing Conference (Amsterdam, 2-3 October 2025), organised by CostPerform. His session - “Using TDABC to Drive Strategic Planning and Profitability Management” - walked the room through a real distribution case study: the whale curve, a customer-profitability heat map and a capacity-utilisation analysis. He shared the stage with costing leaders from organisations such as Saudi Post, Central Garden & Pet, PGGM and the Estonian Health Insurance Fund.
TDABC, taken all the way to a decision.
The talk was not a method lecture. It followed one distribution business from raw operational data to the three views a board actually acts on - built with Time-Driven Activity-Based Costing on the client's own numbers.
The whale curve
Cumulative profit ranked by customer - the shape that shows how a healthy top line quietly funds a loss-making tail.
Customer profitability heat map
Every account scored on what it truly costs to serve, so the pattern is visible at a glance, not buried in the ledger.
Capacity utilisation
Separating the cost of doing the work from the cost of being ready to do it - the analysis that reframes the pricing conversation.
A programme of costing and profitability leaders from across the world - public postal logistics, consumer goods, pension management and national health insurance among them.
- Saudi PostPostal logistics
- Central Garden & PetConsumer goods
- PGGMPension management
- Estonian Health Insurance FundPublic health
- Cost and ProfitabilityTDABC · distribution
CostPerform is a trademark of its respective owner. This mention describes our participation as a guest speaker at the event it organised, with no commercial relationship, partnership or endorsement implied.
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