New here? Start with five pages.
In short. This site is large because costing is. If you are new, five pages explain everything: what the whale curve reveals, how TDABC works, what cost-to-serve means, one real case with numbers, and how an engagement runs. Below that, pick the path that matches who you are and what you came to do.
Forty minutes of reading, or five minutes of answers
You do not need to read two hundred pages. You need the right five, in the right order.
The five pages that explain everything.
The Whale Curve
The one picture that shows who builds your profit and who gives it back. If you read nothing else, read this.
10 minTDABC vs ABC
Why time-driven costing replaced interview-driven costing, and the two ideas that power everything here: capacity cost rates and time equations.
10 minCost-to-Serve
The cost your ERP does not show: what it takes to serve a customer after the product is made. This is where hidden losses live.
8 minCase Study: NZ Distributor
Theory made concrete: EUR 1.335M of hidden negative contribution found, then roughly halved by the client. Real numbers, published with consent.
8 minHow We Work
What an engagement looks like, what you own at the end, and where CostCtrl fits.
5 min
Forty minutes total. After these five, everything else on the site is depth, not novelty.
Which path fits your role?
Can the numbers survive the board?
Your question is usually trust. Start with the whale curve, then the NZ case, then read For CFOs. If software strategy is on your desk because a legacy tool is sunsetting, the migration pages on Oracle HPCM and SAS ABM are written for you.
How is the model actually built?
Your question is machinery. Start with TDABC vs ABC, then Build a TDABC Model, then a technical case: the Saudi logistics study shows time equations on 525,000 rows. For Controllers collects the rest.
Where is margin hiding in the portfolio?
Your question is value, and how fast it can be found. Start with the whale curve, then the NZ case for the size of the prize, then For Private Equity for the diligence and 100-day angle.
Is this for companies my size?
Yes, and the answer starts free. Take the Profit Check, read the case closest to your industry, then read For SMEs.
Which path fits your job today?
You want to understand the method
Read TDABC vs ABC, then Build a TDABC Model, then the Glossary when terms pile up. The formula that unlocks the rest: capacity cost rate equals cost of capacity supplied divided by practical capacity. Everything else is application.
You want the losses found
Take the free Profit Check, read Cost-to-Serve, then the case study nearest your industry from the Case Studies hub. Then book a scoping call: thirty minutes, a senior partner, no pitch.
You are comparing costing tools
Read about CostCtrl, then the comparison and migration pages: SAP PCM & PaPM Alternative, Oracle HPCM Alternative, SAS ABM Migration. If you are replacing a discontinued tool, those pages address your situation directly and without vendor drama.
You want your team trained on a real model
We run hands-on TDABC workshops in Lisbon, São Paulo and Riyadh: one day, your team, a working model built live in CostCtrl. See the Events page or ask via the contact page.
What if you only have five minutes?
Take the free Profit Check. Five minutes, a handful of questions, and it tells you whether you have a cost-to-serve problem worth modelling. No deck, no pitch, no email trap.
The site rewards curiosity, but it respects hurry.
YOUR ROUTE THROUGH THE SITE
Fair questions.
- I do not know any of the vocabulary. Where do I start?
- Start with the Whale Curve page anyway; it is written for first contact. Keep the Glossary open in a second tab and the vocabulary problem solves itself in an afternoon.
- Is the content different in Portuguese and Spanish?
- The core pages exist in English, Portuguese and Spanish, with regional editions for Brazil and Latin America. Same method, native language, adjusted examples. Use the language switch in the header.
- Do I have to talk to anyone to get value here?
- No. The guides, cases and the Profit Check are free and unguarded. Talking to us is the last step, not the first.
- How current is the material?
- The models and case studies reflect ongoing engagements, and pages are revised as methods and tools evolve. If you spot something stale, tell us; we treat that as a favour.
Forty minutes of reading, or five minutes of answers.
Read the five pages, or take the free Profit Check now and let the result choose your path.