Same method, sharpened by sector.
The cost-to-serve method is universal; where it bites differs by industry. These are the sectors we model most, each with the cost drivers and decisions that matter there.
Manufacturing
True margin per SKU, after setup, short runs and changeovers.
Read →IndustryHealthcare
True cost per procedure and pathway, the backbone of VBHC.
Read →IndustryRetail
Where margin leaks: markdowns, returns, channel and fulfilment.
Read →IndustryLogistics
Cost to serve per lane, stop and account, beyond a rate per kilo.
Read →IndustryDistribution
Thin margins, high volumes: cost to serve decides the account.
Read →IndustryIT & Digital Services
True margin per project and client, after bench, pre-sales and scope creep.
Read →IndustryFinancial Services
True profit by customer, channel and transaction in banking and insurance.
Read →IndustryFood & Beverage
True margin per drop, SKU and account, after deductions and waste.
Read →IndustryProfessional Services
True profit per engagement, after unbilled time and write-offs.
Read →IndustryShared Services
True cost by activity, so each unit pays for what it actually uses.
Read →See your sector’s hidden margin.
The Profit Check takes 12 to 15 minutes, with no data upload.
- Duration
- 12 to 15 minutes
- You receive
- Score, 7 dimensions, sector benchmark
- Price
- Free, no email needed
Telecommunications
Your ARPU is an average. Margin lives per subscriber, channel and peak.
Read →IndustryConstruction & Engineering
The bid that looked profitable is rarely the one that paid. TDABC gives a true as-built cost.
Read →IndustryEducation & Universities
A program is not self-funding because tuition covers the lecturer. The lecturer is the cheap part.
Read →IndustryEnergy & Utilities
The regulated allowance is not the real cost to serve. TDABC shows the difference.
Read →IndustryHospitality & Tourism
The same room rate costs very different margin by channel. Direct is not OTA.
Read →IndustryGovernment & Public Sector
Not profit, value for money. True cost per service, and activity-based budgeting.
Read →IndustryNon-profit Organizations
Cost per outcome, not the overhead ratio. True cost of the mission, and full-cost funding.
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