Who we are

Dedicated to making world-class cost management accessible.

From our home in Porto to clients around the world, we bring rigour, transparency, and genuine partnership to every engagement.

Our story

Born from a simple conviction

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

Our founders, Miguel Guimaraes 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.

Miguel Guimaraes and Irina Costa at Vistage Portugal Summit 2025

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 ABC / 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.

FIG. · four disciplines · what you are hiring method · software · practice · domain
METHODOLOGY DELIVERY SOFTWARE INTELLIGENCE t · x TDABC · 25 yrs end-to-end our own platform applied AI layer one THE PRACTICE
Leadership

Meet the Founders

Miguel Guimaraes
Since 2010

Miguel Guimaraes

Founder & ABC/TDABC Specialist

Engineer by training, Miguel founded Cost and Profitability Consulting to bring Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) to SMEs. With global client experience, he leads our methodology development and client engagements. He is also the co-founder and architect of CostCtrl, a cloud platform purpose-built to implement TDABC, with AI in the build loop.

Irina Costa
Since 2010

Irina Costa

Co-Founder, Admin & Business Development

Irina drives the administrative and commercial 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.

The record

A decade and a half of costing and profitability.

From a firm founded in Porto in 2010 to a stage in Serralves, SAP classrooms across six countries, and workshops from Brazil to the Gulf.

2010

The firm is founded in Porto.

Cost and Profitability begins, built on one idea: costing done with enough depth to be trusted in the boardroom.

2013

Serralves: Gary Cokins and seven world leaders.

Read the story

We convene Business Performance Management Trends for a sold-out auditorium, with Porto Business School and the Porto City Council.

2013 - 2020

Official SAP Education trainer.

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SAP selects Miguel Guimaraes to train its own consultants on SAP PCM and SAP PaPM: 8+ trainings across six countries.

2017, 2018, 2019

TDABC workshops in Brazil.

Three years running, executive workshops on Time-Driven Activity-Based Costing for Brazilian teams.

2025

On stage at The Costing Conference, Amsterdam.

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Guest speaker on using TDABC to drive strategic planning and profitability, with a live distribution case study.

2025

Three days of costing in Saudi Arabia.

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A TVTC-certified executive workshop for the logistics sector, run for the Asharqia Chamber.

Proof

What people take away from a day with us.

“In a single day I understood the importance of depth in costing. I know what TDABC is - which I didn't yesterday.”

Bruno Lopes
Management Control & Planning
Unicer

“A methodology for the future of organisations. It was enriching, and it gives you tips you can actually apply.”

Carla Gomes
Management Control
Mota-Engil

“A methodology with strong practical application across every part of the business.”

Rui Martins
Category Manager
Sonae / Sport Zone

“Time-Driven is a pivotal tool for supporting decision-making and running a company.”

Maria Ines Pinto
Sales Controlling Manager
Grohe

“The workshop exceeded my expectations.”

Pedro Duarte
Controller
Gestamp

“The workshop exceeded my expectations; the trainer is remarkably clear and to the point.”

Patricia Campino
Head of Administration & Finance
Abreu Advogados
Sonae MCEfacecFrulactPorto de Leixoes · APDLSodeciaRotom

Organisations whose teams we have trained or worked with. Marks belong to their respective owners.

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