Who We Are

Dedicated to making world-class cost management accessible to every business, from the heart of Porto to clients across Europe and the Middle East.

Our Story

Founded in Porto, Cost and Profitability Consulting was born from a simple vision: to bring Time-Driven Activity-Based Costing (TDABC) within reach of every business, regardless of size.

Our founders, Miguel Guimarães and Irina Costa, recognized that many SMEs and mid-market companies lacked the tools and expertise to truly understand their cost structures. They partnered to create a consulting practice that combines deep technical knowledge with pragmatic implementation methodologies.

Today, we serve businesses globally, helping them unlock profitability insights and make data-driven decisions. Our work is grounded in rigour, transparency, and genuine partnership with every client.

Our Mission

Make world-class cost management accessible to every business, enabling informed decisions and sustainable profitability growth.

Our Approach

Hands-on, data-driven, and tailored TDABC implementation that fits your business reality, not a one-size-fits-all template.

Our Values

Transparency, rigour, and partnership. We believe in honest dialogue, meticulous work, and relationships built on trust and results.

Meet the Founders

Miguel Guimarães

Founder & TDABC Specialist

Engineer by training, Miguel founded Cost and Profitability Consulting to bring Time-Driven Activity-Based Costing to SMEs. With experience across Europe and the Middle East, he leads our methodology development and client engagements. He is the architect behind CostCTRL, our proprietary TDABC platform.

Irina Costa

Co-Founder & Commercial Director

Irina drives the commercial and administrative side of Cost and Profitability Consulting. With a strong background in business management, she oversees client relationships, partnerships, and operations — ensuring every engagement runs smoothly from first contact to final delivery.