We publish the method we practise.

What did the dialysis study measure?

Miguel Guimarães co-authored a published study applying time-driven activity-based costing to a dialysis unit, measuring the true cost per patient across the treatment pathway.

Here it is in full, so you can check it yourself. Ângela Felix, António Cabrita, Delfim Garrido, Miguel Guimarães and Rui Pedroso, "Inovação e Tecnologia ao Serviço da Saúde: Aplicação da Metodologia Time-Driven Activity-Based Costing à Unidade de Diálise do Centro Hospitalar do Porto", Revista O Hospital no. 13, Associação Portuguesa para o Desenvolvimento Hospitalar (APDH), 2017, page 40. Read the article on Issuu. O Hospital is the professional magazine of the APDH rather than an academic journal, so we call it what it is: published work, with our names on it, that anyone can read.

The study matters for two reasons beyond healthcare. First, it demonstrates the method in the open: capacity cost rates and time equations applied to real clinical resources, with the working shown. Second, dialysis is a stress test for costing. Chronic pathways, shared clinical capacity and regulated tariffs punish sloppy models. A method that holds up there travels well to warehouses and factories.

We apply the same discipline in commercial engagements that putting our own numbers in print demanded: defined practical capacity, explicit time equations, and results a third party could re-derive from the data.

Our method is published and can be checked. Our opinions are not, which is why we lead with the method.

What does the teaching involve?

Miguel lectures at several international business schools, teaching cost and profitability management to graduate students in cost and management. Teaching forces clarity. A model that cannot survive forty questions from a classroom does not deserve a boardroom.

The material taught draws on the same cases and methods documented across this site: TDABC mechanics, capacity cost rates, cost-to-serve analysis and the whale curve, illustrated with anonymised engagement data.

We speak where practitioners gather, not only where consultants do.

• Amsterdam Costing ConferenceDetails available on request.
• LEAPDetails available on request.

Slides and, where organisers permit, recordings are available on request. We do not list a talk we cannot evidence.

Where has the method been taught hands-on?

We run hands-on TDABC workshops in Lisbon, São Paulo and Riyadh, in which finance teams build a working costing model during the session using CostCtrl, our modelling platform. Participants leave with a model, not a certificate of attendance.

The workshop format is deliberately the same as the consulting method: map the operating model, define practical capacity, write time equations, attribute cost, read the whale curve. What changes between a workshop and an engagement is only whose data is on the screen.

Three positions, stated plainly so they can be argued with.

Fair questions.

Where can I read the dialysis study?

Through the publishing journal. It is available through the publishing journal. If you cannot access it, contact us and we will point you to the legitimate route to the text.

Is CostCtrl part of the research?

The research validates the method; CostCtrl is the tooling we built to apply that method repeatably. The studies stand on their own regardless of the software.

Can you run a workshop for our finance team?

Yes. The in-company format mirrors the public workshops in Lisbon, São Paulo and Riyadh: one day, your team, a working model built live. Ask through the contact page.

Do you publish client results as research?

Only with consent and only anonymised, as in the case studies section. We never publish client-confidential figures, and where a client has not approved a number, we do not print one.