DATA & TECHNOLOGY

Your model is only as good as its data.

The data quality, availability and technology stack that feed your costing model – from SAF-T and ERP exports to automated pipelines.

DIMENSION 06 / 07PROFITABILITY HEALTH CHECK

Fig. 06 — Data pipelineERP → MODEL

Definition

What is Data & Technology for Costing?

This dimension covers the data quality, availability, and technology stack that underpins your costing model. It includes how you extract transaction data from your ERP or accounting system (SAF-T, API, exports), the quality of that data, and how it flows into your costing tool for analysis.

Why it matters

Bad data corrupts every allocation.

Costing models are only as good as the data they consume. Poor data quality – incomplete transactions, wrong cost centre coding, inconsistent time records – corrupts your cost allocations and makes outputs unreliable. Technology enables scale: manual data collection limits frequency and granularity.

Maturity Levels

Where does your organisation stand?

Level 1

Manual Extraction

Data extracted manually from ERP or accounting system. Error-prone and infrequent.

Level 2

Structured Export

Regular data exports (CSV, SAF-T) with defined format. Manual cleaning required.

Level 3

Integrated Feed

Semi-automated data pipeline from ERP to costing tool. Quarterly or monthly refresh.

Level 4

Real-Time Data

Automated, validated data feeds. Near real-time or monthly refresh with quality controls.

How to improve

Three moves toward trustworthy data.

Audit Your Data Sources

Map all data sources needed for your costing model: GL transactions, headcount, time records, volume data. Assess quality and completeness.

Define Data Standards

Establish coding standards for cost centres, accounts, and products. Ensure consistency so allocations are reproducible.

Build Your Data Pipeline

Implement a repeatable extraction process – SAF-T export, ERP API, or structured CSV. Automate where possible to reduce effort and error.

Comparing approaches

Manual, export, or integrated?

Data Approach	Data Quality	Scalable Refresh	Automation Level
Manual Data Collection	✕	✕	✕
Periodic CSV/SAF-T Export	~	✓	✕
Automated ERP Integration	✓	✓	✓

✓Strong~Partial✕Weak

FAQ

Frequently asked questions.

What is SAF-T and how does it help costing?

SAF-T (Standard Audit File for Tax) is a standard format for exporting accounting transaction data. In Portugal and several other countries it’s required by tax authorities. For costing purposes, it provides a structured, complete view of all GL transactions that can be fed directly into a TDABC model.

What data does a TDABC model typically need?

A TDABC model needs: (1) Financial data – GL transactions by cost centre and account; (2) Capacity data – headcount, machine hours, space; (3) Transaction data – orders, invoices, service calls; (4) Time data – where available, time tracking or estimates by activity.

What if my data quality is poor?

Poor data quality is the norm, not the exception. A good implementation approach starts with an honest data audit, prioritises fixing the data issues that most affect cost accuracy, and builds a model that is transparent about its assumptions.

Can I use CostCTRL with my existing ERP?

CostCTRL is designed to work with any accounting system that can produce a SAF-T file or structured CSV export. The platform includes data validation and mapping tools to handle common data quality issues.

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