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Expertise · Methods & Frameworks

How we cost, so the number holds.

A profitability model is only as good as the method under it. These are the costing methods and management frameworks we build on, chosen so every number stays traceable and defensible.

Want the method on your data?

The Profit Check takes 12 to 15 minutes and shows where a proper cost method would pay.

Duration
12 to 15 minutes
You receive
Score, 7 dimensions, sector benchmark
Price
Free, no email needed
Take the Profit Check

Proof

A distributor in New Zealand. €1.335M of cost-to-serve made visible, then halved, and 830 loss-making customers brought down to 295.

Read the case study →

Who you would be talking to

Miguel Guimarães, Founding Partner

Cost and profitability practitioner for 25+ years. Lectured alongside Professor Robert S. Kaplan at the CFO conference in Amsterdam (2009).

Call +351 910 313 731

Workshops20-21 Oct · Online, ZoomReserve a seat

By the numbers

150+
engagements
Time-Driven ABC delivered since 2010
11
sectors
Kaplan & Anderson TDABC
€1.335M
NZ · cost-to-serve
cost-to-serve surfaced in one New Zealand distributor case, and roughly halved

Cost and Profitability has delivered 150+ Time-Driven ABC engagements across 11 sectors since 2010, within the Kaplan and Anderson framework.

M
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The encyclopedia

Browse every method and concept

Expert, referenced explainers, grouped by theme. Pick where your question lives.

Most read
  1. 1Time Driven Activity Based Costing
  2. 2Cost-to-Serve Analysis
  3. 3The Whale Curve
  4. 4TDABC vs ABC
  5. 5Cost-Volume-Profit (CVP) and Break-Even Analysis
  6. 6Make-or-Buy and Relevant Costs
  7. 7Customer Profitability Analysis
  8. 8Methods & Frameworks: how we cost, defensibly
  9. 9How to calculate cost to serve, step by step
  10. 10TDABC for Financial Services