Full cost and billing models

COST HOUSE expertise, now integrated into MASAI

Our engagements combine consulting expertise and dedicated tools, with support from VALOPTIA, a group software solution.

Every euro tracked, every margin controlled, every decision informed

Our cost modeling approach covers all your management needs: CIGREF model for IT, margin-based management for insurers, full costs by product line, multi-scenario simulation and carbon model. Our models are designed to be operational, adoptable by your teams, and scalable over time. Result: unprecedented visibility into your real costs and informed decisions.

Do you really know what your products and services cost — and what their carbon footprint is?

Business Cases & Témoignages Clients

Business Case

Calculation of claims management costs and replacement of SAP PCM for a major insurance player

Reduction of model computation time and the time required to deliver monthly results, with a full audit trail of the results.

“Full autonomy of internal teams for model evolutions and budget simulations, thanks to implementation in VALOPTIA.ABC.”
Business Case

Construction of a comprehensive cost model for an aeronautical manufacturer (€500M program)

12% reduction in estimation gaps and improved margin reliability by program.

“Unprecedented visibility into real costs, adopted by the group’s 3 divisions.”
Business Case

Deployment of the CIGREF model for the CIO department of a banking group (IT budget €180M)

Improved reliability of unit IT costs and positioning in the 2nd quartile of the sector.

“A CIO/business dialogue based on transparent costs and factual benchmarks.”
Business Case

Service-level carbon model for a telecom operator (15 million customers)

Measurement of the GHG footprint of 100% of marketed services within 4 months.

“An ESG reporting approach that stands out to investors and is CSRD-compliant.”

Understand your objectives and priorities

Measure, understand and analyze your IT costs
Bill your CIO department’s costs
Build your budget based on “business” assumptions
Provide visibility into your budget and make it easier for operations and/or CIO customers to understand

Deploy our approach

An industrialized approach based on Activity Based Costing and the CIGREF “IT economic and environmental management model”
Feedback from more than a hundred operational implementations

Deliver concrete and sustainable results

Structured and valued cost/billing model
Optimization levers
Formalized and published service catalog
ABB budget construction applying “business” assumptions to services and activities

Business Cases & Témoignages Clients

Business Case

IT economic management: automation and reliability of cost build-up, costing and billing model aligned with CIGREF

More than 800 active users; strengthened Finance/IT dialogue; a structured management model paving the way for relevant benchmarks.

“A collaborative steering platform (Power BI) and a common language between Finance and IT, based on the CIGREF framework.”
Business Case

Medium-term projection of Group IT spending (several €bn)

Model equipped with configuration and calculation time < 1 hour, automatic reporting of changes; variance on 4-year projection < 2% vs individual budget submissions.

“Ability to simulate the effects of prices, volumes/business lines, and CIO strategic choices (move to cloud, make or buy, sovereignty) in support of the medium-term plan.”
Business Case

Implementation of an economic model covering all IT department costs as part of the 5-year Strategic Plan

Daily recalculation of full IT costs via automatic integration of CMDB / financial tools; dynamic end-to-end view of costs and internal pricing.

“A management model structured around CIGREF, usable for benchmarking activities and supporting optimization decisions.”
Business Case

Design and deployment of an IT costing and billing model

Harmonization of management practices between Finance and IT operations; training and raising awareness among operational teams on financial challenges.

“A robust, integrated, and sustainable economic management system for IT, aligned with the CIGREF framework.”

Understand your objectives and priorities

Measure, understand, and analyze the costs of your services
Analyze contribution to margin by product, channel, and segment
Identify levers to improve competitiveness

Deploy our approach

A strong methodology derived from Activity Based Costing
In-depth knowledge of market models and frameworks: CIGREF model, DFCG model, AFRC framework, UDA framework
Leveraging our business models and feedback from experience across multiple environments (industry, energy, services, public sector)

Generate concrete and sustainable results

A structured and valued cost model
Performance indicators identified and valued to enhance your operational management system
Qualified optimization levers
A simplified budgeting framework, enabling business assumptions to be applied to services and activities

Business Cases & Témoignages Clients

Business Case

Calculation of claims management costs and replacement of SAP PCM for a major insurance player

Reduction of model calculation time and time to deliver monthly results, with a full audit trail of results.

“Full autonomy of internal teams for model evolution and budget simulations, thanks to implementation in VALOPTIA.ABC.”

Understand your objectives and priorities

Measure, understand and analyze the costs of your products.
Analyze the margin contribution of each product line.
Identify levers for improving competitiveness.

Deploy our approach

Strong methodology derived from Activity Based Costing (ABC).
Leveraging our business models and feedback from multiple environments (industry, energy, services, public sector, etc.).

Generate concrete and sustainable results

A structured and valued cost model.
Performance indicators identified and valued to complement your operational management system.
Qualified optimization levers.

Business Cases & Témoignages Clients

Business Case

Development of an ABC-based full cost model

Highlighting structurally unprofitable products, reallocation of resources toward higher-contribution lines, +3 points of operating margin in less than 12 months.
Business Case

Development of a full cost model by offer line

Identification of low-profit offerings despite high revenue, redesign of pricing structure across several service lines, optimization of support and maintenance processes.

“Sustainable improvement of margin by offering and securing decisions to launch new services.”
Business Case

Deployment of a full cost model by type of service and customer segment

Highlighting significant profitability gaps between markets, adjustment of pricing policies and service levels, support for commercial prioritization.

“Enhanced economic steering of projects and teams, with strategic positioning informed by reliable profitability data.”

Understand your objectives and priorities

Have an economic simulation tool

Enable analysis of different budget projection scenarios
Move away from the traditional “budget rollover”
Take into account business-driven assumptions for multi-year economic simulations

Deploy our approach

Build an economic simulation that leverages the cost model
Identify the business rules to consider for economic simulations
Define the behavior rules of activities and resources in the cost model
Rely on dedicated tooling to implement and analyze different simulation scenarios

Generate concrete and sustainable results

A projection supported by scenarios
Simulation scenarios enabling effective guidance of strategic projections
An easily updated dashboard whose indicators faithfully reflect the evolution of the activity

Business Cases & Témoignages Clients

Business Case

Implementation of an economic model enabling simulation of different industrial scenarios (volumes, product mix, number of cycles…)

Comparison of various scenarios and selection of those compatible with cost objectives.

“Fact-based decision support to guide the industrial master plan and secure strategic trade-offs.”

Understand your objectives and priorities

Provide a detailed view of GHG emissions by IT service and by business line (beyond a simple carbon footprint)
Identify levers for reducing the IT carbon footprint
Ensure transparency, comparability, and tracking of emissions over time
Complete the cost/nature view with a robust analytical model dedicated to carbon

Deploy our approach

Transposition of the existing ABC model to Carbon management (€ & GHG in a single model)
Full implementation of the model: structure, allocation rules, driver reprocessing
Data reliability: selection of emission factors, LCA reprocessing, energy mix, adjustments for hyperscalers
Production of dynamic management reports (Excel, Power BI)
Sustaining the approach through VALOPTIA.ABC

Generate concrete and sustainable results

Consolidated view of GHG emissions by IT service, resource, and business line
Identification of main contributors and optimization levers
Monitoring variances from one period, entity, or region to another
Integration of the carbon footprint into budgetary and technological decisions
Implementation of a reliable, reproducible system controlled by the IT department

Business Cases & Témoignages Clients

Business Case

Cost model and VALOPTIA.ABC implementation

Reliable re-invoicing of all costs to group entities and autonomy of internal teams.

“A sustainable model, operated in VALOPTIA.ABC, with analytical reports to steer costs and IT decisions at group level.”
Business Case

Managing the carbon footprint of the DSIT

Dashboard highlighting the carbon footprint by scope, service, client, and resource; identification of main contributors (purchased services and embedded equipment).

“A detailed emissions reduction roadmap and obtaining the Responsible Digital label (NR).”