Skip to content
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 10 minutes and shows where a proper cost method would pay.

Duration
10 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. Presented the Damco cost-to-serve case at Managing for Profit (Amsterdam RAI, December 2009), on the same programme as Robert S. Kaplan.

Call +351 910 313 731

Workshops

Bring the method into the room.

One working profitability model, built from real data, that you take home at the end.

Reserve 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
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.
Free. No bot loops. Straight to a specialist.
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: ABC made simple and scalable
  2. 2Whale Curve: Definition, How to Build One, Live Simulator
  3. 3Cost-to-Serve Analysis
  4. 4Cost-Volume-Profit (CVP) and Break-Even Analysis
  5. 5TDABC vs ABC: same goal, very different effort
  6. 6How to calculate cost to serve, step by step
  7. 7Make-or-Buy and Relevant Costs
  8. 8Transfer Pricing for Internal Profitability
  9. 9Pocket Price Waterfall and Price Realization
  10. 10How to Build a TDABC Model