Casos de Estudo e Historias de Sucesso

Challenge: A precificacao por taxa fixa escondia rotas e clientes nao rentaveis, erodindo margens apesar de receitas crescentes.

Solution: O modelo TDABC mapeou 47 atividades em armazenamento, transporte e alfandega. A analise Whale Curve revelou que 22% dos clientes destruiam valor.

Challenge: Incapaz de determinar o custo real por procedimento, impossibilitando negociacoes informadas com seguradoras.

Solution: TDABC captured time equations for 120+ clinical and administrative activities, linking resource costs to individual patient pathways.

Challenge: Traditional overhead allocation using machine hours distorted product costs, leading to poor pricing and mix decisions.

Solution: Built TDABC model covering 85 production and support activities. Revealed that low-volume specialty products consumed 3x more resources than assumed.

Challenge: O custo de servir por cliente era desconhecido, impossibilitando a diferenciacao de niveis de servico ou a otimizacao de operacoes das agencias.

Solution: TDABC modeled branch activities, back-office processing, and digital channel costs per transaction type and customer segment.