Cost and Profitability Consulting Lda. objective is to help companies to truly understand their cost-to-serve and profitability through the use of the new methodology Time-Driven Activity-Based Costing from Prof. Robert S. Kaplan and Steven R. Anderson. The Time-Driven Activity-Based Costing (TDABC) methodology is the most recent management tool that allows businesses to understand their services and products true cost and profitability in multiple dimensions. There are 3 key areas of application of this methodology: Maximize Profits - Profitability per client, product, service, sales ´channel, local, etc - Pricing strategy redefinition - Product-mix optimization, etc. Increase Efficiency - Processes improvement - Available capacity analysis - Benchmarking Cost Reduction - Product, service, process and activity Cost-Serve calculation - Renegotiation with partners or suppliers - Shared services costing control (IT, etc) Cost and Profitability has established partnerships with the key software companies specialized in this methodology namely Acorn Systems Performance Analyser, SAP BusinessObjects Profitability and Cost Management (SAP PCM) + SAP Profitability and Performance Management (SAP PaPM / FS-PER) and SAS Activity-Based Management.