ABC method costing solution
Our promise
We design costing solutions based on the ABC method to provide our clients with a precise, transparent and actionable view of their costs, in order to manage performance, optimize resources and inform strategic decisions.
Your challenges
In a context of pressure on margins, the search for competitiveness, and increasingly complex organizations, a detailed understanding of real costs is becoming a strategic lever for making the right decisions. However, many companies still rely on partial, standard, or poorly adapted cost calculation models. This leads to unclear trade-offs, a distorted view of profitability, and sometimes resource allocation errors.
The ABC (Activity-Based Costing) method addresses a central need: to precisely identify the costs incurred by each activity, process, service, or customer, in order to manage performance wisely. It allows us to go beyond traditional models by providing a causal view of costs, based on the actual drivers of resource consumption.
Companies face several simultaneous challenges: understanding where margins are created or destroyed, objectively comparing the profitability of service lines, sizing their cost centers, making internal or external re-invoicing more reliable, and meeting the growing demands for economic transparency from shareholders or regulatory authorities.
But implementing an ABC approach also raises challenges: choosing the right drivers, structuring the benchmarks, integrating with existing systems, engaging business teams and the ability to sustain the model over time.
Our expertise
We design and implement tailor-made ABC costing solutions that provide a detailed, operational, and strategic understanding of the real costs of your activities.
Our strength lies in our dual expertise: methodological rigor derived from analytical costing standards, and the ability to adapt the approach to your organizational constraints, information systems, and business challenges.
We support you every step of the way: structuring benchmarks (activities, resources, services, customers), defining relevant drivers, economic modeling, visual rendering tools (Power BI, MyABCM, Excel, or EPM), and ensuring that key users understand the results.
Our goal is clear: to transform cost knowledge into a management and decision-making tool, supporting sustainable performance, resource optimization, and economic equity among stakeholders.
Why choose Leccent ?
- An integrated perspective on strategy and performance
- Deep expertise across corporate, operational and project levels
- Advanced methods and next-generation digital tools
- Strong capacity to mobilize stakeholders and foster alignment
- Practical deliverables that create lasting value