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The Cost-to-Serve Index 2026 · benchmark survey

How well does your company actually see its profit?

Eight minutes, fully anonymous. Get an instant read on where your business sits on the cost-and-profitability maturity curve, and be among the first to receive the 2026 Index. Every answer helps build a benchmark that does not exist anywhere else.

0 of 12 answered0%

AAbout your company

A little context so we can cut the Index by sector and size.
Your sector *
Annual revenue *
Your role *

BWhat you can see today

The heart of the Index: the gap between what you believe and what you can prove.
Could you produce, today, the net profit of your single largest customer, including the cost to serve them? *
What share of your customers do you believe are unprofitable once all costs to serve are included? *
A best guess is fine. This is the perception half of the story.
% of customers
Have you ever measured it properly, with activity- or time-driven costing rather than averages? *
At what level can you actually see profitability? *
Select all that apply.

CHow you cost and act

Method and cadence, and whether the numbers actually change decisions.
How do you allocate indirect and serving costs today? *
How often is your cost model refreshed? *
Do cost-to-serve insights actually change decisions (pricing, minimum orders, offboarding)? *

DTools and AI

Where the market is heading, and the barrier that holds it back.
What runs your cost model today? *
Select all that apply.
Are you using AI anywhere in costing or profitability analysis? *
Biggest barrier to trusting a profitability number?
If you could see true customer and product profitability tomorrow, what would you do first?
Optional. One line is plenty.

Before you send it

Who holds this data. Cost and Profitability Consulting is the data controller. Responses are used only to build an aggregated, anonymised benchmark (the Cost-to-Serve Index) and are stored on our own servers, never shared with any third party. We do not store your IP address, only a one-way salted hash used to prevent duplicate and abusive submissions. Lawful basis: your consent. We keep individual responses for 24 months, to allow year-on-year comparison, then permanently delete the raw response and retain only the aggregate.

Your rights. On submitting you receive a private reference code. You can ask us to permanently delete your response at any time using that code, or by writing to copenhaga@gmail.com. See our privacy policy for the full detail.

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Miguel Guimarães

Reviewed by

Miguel Guimarães

Founder, Cost and Profitability Consulting

More than 150 Time-Driven ABC engagements across 11 sectors since 2010, working within the Kaplan and Anderson framework.

About the author →
M
Ask us anything
usually replies in minutes
Hi. I can answer the quick questions about cost, method and timing right here. For anything specific to your business, I'll connect you with a CostCtrl specialist on WhatsApp.
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