Manage your costs and steer your profitability!
Activity-Based Costing / Activity-Based Management
We assist our clients throughout the process of setting up an ABC / ABM performance management model. You benefit from our experience of over 80 projects with numerous clients to build up, a pragmatic and collaborative approach to deliver results in the most timely manner, in line with your requirements.Our ABC approach enables us to guarantee you a direct Return on Investment on each of our projects.
We cover all services at all stages of the life cycle of an ABC/ABM costing solution:
- Selection process of the most suitable tools
- Audit and assessment of existing solutions
- Definition of target functional and technical architectures
- Elaboration of the economic model the most suited to your context (e.g. Time Driven ABC)
- Setting up of the target organization
- Implementation of PCM solutions from the main software editors as qualified experts (e.g. SAP PCM, Unit4 Prevero or Nakisa)
- Comparison (benchmark) of similar costs on homogenous and similar basis
- Functional and technical support to the live solution (Application management, installation and upgrading of new versions)
Costing and management accounting
Together we customize the solution that is the most suitable to your specific needs and requirements.
Among our recent and recurring projects we are particularly specialized in the following contexts:
- IT-service costing models in accordance with existing standards (e.g. French CIGREF) in order to drive, justify and cut costs for IT infrastructure and applications
- Transfer pricing models in order to justify and ensure the traceability of costs shared within organizations toward regulators
- Allocations, as in Economic Interest Group (EIG), for the calculation of internal rebilling of support functions
- Insurance models for profit analysis by channels, business line, products, guarantees and destinations in a regulatory framework (e.g. Solvency 2, MCEV calculation, amounts of accruals to be booked by actuaries)
- Banking models for an accurate profitability calculation by product and customer (e.g. cost of activities, processes, ABM)
- Telecommunication and postal services provider models with respect to the regulatory constraints and the profitability of offers, customers and services
- Predictive industrial models for cost simulation (budget, new deals, product life cycle, forecasting and optimization of forecast) and the full control of cost rates (full costing or standard costing) in accordance with your ERP
- Logistic routes profitability models (railways, roads, seas and aerial transportation)
- Environmental footprints models (carbon footprints, water footprints, etc.)
- Cost accounting in the public sector
Simulations and prospective control
We support you to shape your organization into a model that determines the optimal leverages in order to:
- Maximize your return
- Identify the impact of organizational changes
- Create new profitable deals with full cost control from the start
Through our knowledge and staged approach we will make you gain a competitive advantage.
Our transversal expertise in enterprise performance management (EPM) will enable you to optimize exchanges between the any component of your information system (e.g. SAP PCM, SAP BPC, SAP BFC, SAP CO, SAP FI, SAP CO / PCA, etc.)
Paluma currently covers implementations of the three leading Enterprise Performance Management software editors:
SAP Lease Administration by Nakisa is suitable for supporting differentiated and complex leasing environments.
Paluma is a Specialized Expertise Partner of SAP, first strategic implementation partner of Nakisa and partner of Unit4 Prevero.