We are experts in the projection and introduction of Activity-Based Costing and Activity-Based Budgeting systems.

ABC systems are very useful in improving information about product and activity costs. They generate widespread sensibility about costs, they allow benchmarking analysis and they can spur the beginning of structured plans of processes improvement or re-engineering.

But we would like to emphasize that they are not suitable for changes in processes structure and are inadequate to support simulations fo the benefits generated by re-engineering
Therefore, we always determine purposes in advance with our customer. If purposes are exclusively performance improvement or processes re-engineering, we suggest an analysis using our own instruments of Process Management & Measurement methodologies.