Online course · cohort 1 in English · departs 29 September 2026
It was built to tell a bank what happened last year. It was never built to tell you which customer is quietly costing you money. In eighteen sessions you build the report that does, on your own company, and you finish able to defend it line by line.
Take a seat Read the itinerary, minute by minute
How it runs
Every session has the same four blocks: the question, the essential, the practice, the stamp. The stamp is three questions and you need two of them. It is a gate, not a grade, and anything you get wrong comes back with the explanation.
You can read every session title and every minute count before you pay, and again from inside the course. Nothing is hidden behind a drip feed. Seeing the road is what stops people giving up halfway.
Once to attack the way your company allocates cost today, once to attack your own time equation, once to shape data for upload, once to read the cube and be caught making a mistake. Accelerator and adversary, never a substitute for the method.
Published before you pay
Four legs, nine modules, eighteen sessions. The numbers below are the working minutes of each session, not a marketing round-up. They add to 505 minutes, which is 8h25. Three live hours sit on top of that.
The problem, felt before the method: what your report was built to do, where one rate for everything breaks, and why ABC rarely survives contact with reality.
Cost against expense, and what the income statement is built to do. Welcome video. AI task 1, on your own company, and it comes back in module 9.
Direct and indirect, fixed and variable, total and unit cost. You classify twelve costs from a real operation.
Volume costing, and the exact point where it breaks. Al-Sharq Logistics exercise 1, corrected the moment you submit it.
Resource drivers and activity drivers. You map resources to activities on a short case.
Interviewing everyone, the cost of maintenance, the subjectivity. Al-Sharq exercise 2, set against your answer from session 3. The contrast is the whole argument.
TDABC's two parameters, then the skill the whole course turns on: writing a time equation you can defend. Ends in the first live room.
The five steps, and why practical capacity and not theoretical. You calculate it from headcount, working days and minutes per day.
CPa Fundos part 1: the contracts department and the operations department, costed to the minute.
CPa Fundos part 2: the three processes of the operations department.
Base time, conditionals, quantities. CPa Fundos part 3. This is the session with the video, because this is where people give up.
AI task 2. You map a process from your own department, write an equation for it, then instruct the AI to attack that equation and find the holes. You hand in both.
One room for the whole cohort, because this question is universal and it gains from the mix. Cohort tiers attend live. The self-paced tier gets the recording.
What the model is for, the whale curve and cost to serve, then the build in CostCtrl, with AI doing the heavy lifting and getting caught when it is wrong.
The multidimensional profit and loss, and why the first fifth of your customers can generate more than all of your profit.
Drilling down to the process. The distributor case, anonymous: the account with more than 52 delivery points, no minimum order value and free shipping.
Logistics with Al-Sharq, financial services with CPa Fundos, or distribution and wholesale with the anonymous distributor. Take the one closest to your own operation.
AI task 3. Read the raw case data, normalise it, and produce the upload files. This is the technical barrier that stops most real implementations before they start.
Your thirty days of CostCtrl start here, not on the day you pay. A licence that expires before you reach the part that needs it helps nobody.
AI task 4. Ask for the multidimensional analysis, then check what it says against what you now know. The task is to catch it being wrong. Video.
By industry if eight or more of you share a sector, otherwise mixed. A room of three serves nobody, so I do not split below eight.
Everything converges on your own operation: your model, your defence with me in the room, and the exam.
Your own company. You pick up AI task 1 from module 1 and the equation from module 5, and produce a cost object hierarchy, one department with its capacity and cost per minute, and one defensible time equation. This is the single session that breaks the thirty minute rule, and it breaks it on purpose, because by then it is your work rather than my lesson.
You present your partial model and answer for the choices in it, with me in the room. That is what the certificate with defence records.
Cost the department from its time equations. Simulate moving 40% of telephone subscriptions to the web channel and say what it does. Then say what capacity that frees, and what it could be used for.
Terminus. Pass the exam and the certificate is the last stamp on the ticket: of completion on the self-paced tier, with defence on the cohort tiers. Issued by Cost and Profitability Consulting and signed by me.
18 sessions 505 minutes, 8h25 3 live hours on top
Where it lands
A cost model is not the deliverable. The deliverable is what it changes: a price corrected, a service you start charging for, capacity freed and pointed at something better, period after period. The first place that shows up is the whale curve: cumulative profit, customer by customer, most profitable first.
The curve climbs above everything the company earns and then comes back down, because the most profitable customers generate more than all of the profit and the tail quietly gives part of it back. Module 6 teaches you to read one. Module 9 starts the model that produces one from your own numbers.
Cohort 1, English
All three live stops run at 16:00 UTC. That is late afternoon in western Europe, early evening in the Gulf, and midday on the east coast of the Americas.
The clock is given in UTC and only in UTC. European summer time ends on 25 October 2026, between the first stop and the second, so a local-time label would be right once and wrong twice. Convert 16:00 UTC yourself, once for each date, and you are done.
Session 1 opens. Each session after it opens when the one before it is stamped.
16:00 UTC, 60 minutes. Opens once session 10 is stamped. It sits deliberately at the point in the course where people give up.
16:00 UTC, 60 minutes. Opens once session 16 is stamped.
16:00 UTC, 60 minutes. Opens once session 17 is stamped.
These four dates are published before you pay and they do not move. All three live stops are recorded, so missing one does not put you out of the course.
The size of the room
25 seats, cohort 1
Twenty-five is not a marketing device. It is what I can mark. The exam ends with an open question, and reading one properly against the rubric takes ten to fifteen minutes. Twenty-five of those is four to six hours of my week, on top of the three live hours. Above thirty the arrangement stops working, so the number is twenty-five.
There is no countdown on this page and there will not be one. When the twenty-five are taken I will say so here, and the next cohort gets a date.
Three tiers
The prices below are for the English cohort and they are provisional. They are here so you can see the shape of the offer, and they are settled before enrolment opens. Portuguese, Spanish, French and Brazilian markets are priced separately, because a single euro price would be expensive and cheap in the wrong places.
Self-paced
For the reader who wants the material and the exam, on their own clock.
€49 provisional priceWhere most people should be
For the person who wants their questions answered live, in the room where everyone else's are.
€120 provisional priceWith your own company on the table
For the person who wants my eyes on their own company's model, one to one.
€295 provisional priceWhy there is one individual session and not three. The first two questions people have, time equations and CostCtrl, are shared by almost everyone and are better answered in a room, because one person's question resolves eight. The third one, looking at the model of your company, is irreducibly individual, so that is the one that is private.
Choosing correctly
The Cost-to-Serve Index is free and takes minutes. It measures what you and your colleagues believe about where your costs and margins stand, and it is the right first move whatever you do next. After it the road forks into two paid options that are siblings rather than steps. The Profit Check measures reality and hands you the answer, done for you and fast. This course gives you the capability to build that answer yourself.
Said before you pay, not after
Take the Profit Check instead of this course if any of these is true. You need the number for a decision being taken in the next few weeks. Nobody in your company has the hours to build a model and defend it. Or you want the diagnosis produced for you rather than the skill to produce it. In all three cases the course is the slower road and it will frustrate you. It costs me a sale to write that down, and I would rather write it than take your money for the wrong thing.
Take this course if you want to be the person inside your company who can build the model rather than the person who receives it. Both roads end in the same place if you want them to, which is a pilot on your own data.
| Which one | What it is for | What you end with |
|---|---|---|
| The Index | Perception. What your team believes about your own costs and margins. Free, and the front door to both of the others. | A reading of where you think you stand, and of where you and your colleagues do not agree. |
| The Profit Check | Reality. A diagnostic run for you, on your numbers. | The answer, produced by us. |
| This course | Capability. You build it, over three to four weeks. | An honestly partial model you made yourself and can defend line by line. |
Before you decide
8h25 of work, plus three live hours if you are on a cohort tier. Spread over three to four weeks that is two to three hours a week. It is a commitment you can say out loud to your manager without asking for authorisation, which is exactly why it is built that way.
Thirty days of CostCtrl are included in every tier. The clock starts at session 15, when you have something to put in it, not on the day you pay.
Everything before module 8 is method, and the method holds whatever you build it in. Cost and Profitability Consulting is agnostic about software and this course does not change that. CostCtrl is where module 8 happens, and that is the honest extent of it.
Me, on WhatsApp or by email, and I answer within 24 hours. The clock starts when your message arrives, not when I open it, and it runs through weekends. There is no forum, no ticket queue and no bot, because on a course this size those are a way of not answering.
Inside the sessions there is a layer before that. Every exercise has a hint of its own, which tells you what to check next rather than what to answer, and a worked example on a different business that opens and closes without losing your place. The hint exists because seeing the solution at the first obstacle teaches you to recognise a time equation instead of teaching you to write one.
All three run at 16:00 UTC and all three are recorded, and the recordings stay available to you. The live room still matters, because your question gets answered in it, but missing one does not put you out of the course.
Both, in that order, and the theory is short. Modules 1 to 4 are why the usual numbers mislead you. From module 5 onward you are mapping processes, writing equations, loading data and reading a cube. Module 9 is entirely your own company.
Because one person working alone for a few hours cannot model a whole company, and saying otherwise would be a sales claim rather than a fact. You finish with a real fragment and a clear list of what is missing. Knowing precisely where your model stops is more useful than a complete-looking one you cannot defend.
The arithmetic has one right answer and is marked automatically, the moment you submit it. The open question is scored against a written rubric, and the rubric is mine: it is the standard I apply in a client review, written down.
In cohort 1 I apply it myself. This first cohort is small on purpose, and that is a real reason to be in it rather than in a later one. It is also a cohort 1 arrangement and not a standing promise: from cohort 2 an assessor applies the rubric and I take the borderline answers.
What does not change from one cohort to the next is the defence. At live stop 3 you present your partial model and answer for the choices in it with me in the room.
The self-paced tier earns a certificate of completion on passing the exam. Both cohort tiers earn a certificate with defence, issued after live stop 3. Both are issued in the name of Cost and Profitability Consulting and signed by me, and the signature attests to the standard the work was held to.
Methodological reference: Kaplan, R.S. and Anderson, S.R. (2007), Time-Driven Activity-Based Costing, Harvard Business School Press.
Cohort 1 is in English, and the live stops are in English. The written course will be published in Portuguese, Spanish, French and Brazilian Portuguese as well. Live cohorts open in a new language when there is enough demand to fill a room, because a room of three serves nobody.
By invoice and bank transfer, which is how the in-person workshops have always been sold. You write to me with the tier you want and your billing details, I send the invoice, and you pay it the way your company pays any other invoice.
Your seat is confirmed when the payment arrives. There are twenty-five of them and I allocate them in the order they are paid, so if your finance department is slow it is worth telling me, and worth starting early.
By card, at checkout, when you enrol. Payment runs through Stripe and the invoice is issued automatically by InvoiceXpress, so you are not waiting on anyone to send you one.
If your company can only pay against an invoice by transfer, write to me and I will do it that way instead. That option does not go away.
No to both. The method is industry-neutral. It works wherever indirect cost is a large share of the base and is currently spread by a rule nobody has revisited. The three worked cases are deliberately unlike each other, module 7 lets you take the one closest to your own operation, and module 9 is your own company whatever it does.
If you have never seen me teach, the itinerary above is the whole course, session by session and minute by minute, published before you pay. There are no testimonials on this page and there will not be any. Judge it on the itinerary.
Cohort 1 · English · departs 29 September 2026 · 25 seats
Enrolment for cohort 1 is by invoice and bank transfer, the way the in-person workshops have always been sold. Write to me with the tier you want and your billing details, and I send the invoice.
The invoice is a proper one, with your company's details on it, so your finance department can process it without asking you for anything else. Your seat is confirmed when the payment arrives, and the twenty-five are allocated in the order they are paid, so it is worth starting early.
Tell me in the same message what your company does and which tier you are looking at, and I will tell you honestly whether this course is the right thing for you. If it is not, I will say so and point you at the thing that is.
Enrolment and payment are online and in one pass, by card. Checkout runs through Stripe and the invoice is issued automatically by InvoiceXpress, so you are not waiting on anyone to send you one.
Choose your tier, pay, and you are on the cohort. The invoice and the joining details reach you straight away.
If you would rather talk first, or your company can only pay against an invoice by transfer, write to me. Tell me what your company does and which tier you are looking at, and I will tell you honestly whether this course is the right thing for you.
Doing this on your own
Answered within 24 hours
Not a forum, not a ticket queue, not a bot. Two channels, and I read and answer both of them myself. This is the same on every tier, including the self-paced one.
The clock starts when your message arrives, not when I open it, and it runs through weekends. Write at six on a Friday evening and you have an answer by Saturday afternoon.
Ask about the method, about an exercise, or about your own company. If the answer is long enough to be worth a room, it goes to the next live stop so everyone gets it.
WhatsApp +351 910 313 731 My own number. Text or a voice note, whichever is quicker for you.
Email [email protected] Better for anything with a spreadsheet attached.
