Seeing where money is truly made.
Most organisations know their total result. Far fewer can see it broken down honestly: product by product, order by order, customer by customer. We make the real economics visible, so decisions on price, mix and complexity rest on what is genuinely profitable rather than on averages.
You may recognise some of these.
Profitability work tends to start with a quiet, persistent doubt, a sense that the numbers everyone reports don't quite match where the business is really earning. A few signs we hear often:
Some products or customers feel unprofitable, but no one can prove which.
Price increases somehow never reach the bottom line the way they should.
Overheads are spread evenly, so the true cost of complexity stays hidden.
Small orders and special variants keep multiplying, and quietly erode margin.
Finance and operations disagree about where the money is actually made.
We build the picture with your people, not for them.
This is an embedded engagement. We sit close to the work and the numbers, alongside the people who know both: so the result is understood and owned, not delivered as a verdict.
We trace cost to the work that creates it.
Working beside your operations and finance teams, we follow the real activities behind products and orders - setups, handling, planning, rework - and connect cost to what actually drives it, instead of to a blanket overhead rate.
We make profit visible, order by order.
Together we build a model that shows margin product by product and order by order. Because your own people help build it, they trust it: and they can see, often for the first time, exactly where value is created and where it leaks away.
We leave the capability behind.
We don't hand over a report and go. By the end, your team can maintain the model, ask new questions of it, and bring true cost into pricing, mix and complexity decisions long after the engagement ends.
Clear deliverables, and decisions that hold.
A profit-by-product and profit-by-order view the whole organisation trusts.
A clear read on which complexity earns its keep and which quietly costs you.
Pricing and product-mix decisions grounded in true cost, not averages.
A working model, and the in-house capability to keep it alive.
The instruments behind the work.
Proprietary methods and tools we bring inside the engagement: applied alongside your people, not handed over as software.
Activity-Based Costing
Tracing cost to the activities that actually cause it, product by product.
See method →Manage by Means
Leading by purpose and method, so improved economics actually take hold.
See method →Profit Beyond Measure
The book connecting profitability to how work is organised, by H. Thomas Johnson and SAM founder Anders Bröms.
See method →Simprovements
Practising the deviation and improvement meetings that keep economics improving.
See method →Where this work has led.
Curious where your profit really comes from?
Tell us where the numbers feel off, and we'll bring nearly fifty years of working inside organisations like yours to help you see it clearly.