Performance plans
COST HOUSE expertise, now integrated into MASAÏ
Our engagements combine consulting expertise and dedicated tools, supported by VALOPTIA, a software solution from the group.
We design and deploy comprehensive and targeted performance plans to identify, prioritize, and capture your savings opportunities: structured diagnostics, optimization of recurring costs (OPEX) and non-recurring costs (CAPEX). Our approach combines analytical rigor, sector benchmarking, and on-the-ground support to ensure sustainable gains. Average result: 8 to 15% savings on targeted scopes with a commitment to results.
- Have you identified all the sources of savings across your value chain?
Business Cases & Témoignages Clients
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Business Case
Overall performance plan for a food industry group (revenue €800M, 12 plants)
€18M in gains identified and €12M achieved over 18 months on OPEX and CAPEX.
“A culture of performance sustainably embedded with quarterly monitoring rituals.”
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Business Case
Productivity plan for support functions for a luxury group (4,000 employees)
10% reduction in structural costs in 12 months (€6.5M in savings).
“Support functions refocused on value-added activities, without social impact.”
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Business Case
Industrial performance program for a chemical company (8 sites, 2,500 employees)
Gain of 5 OEE points on targeted lines, representing €4M in additional margin
“A performance management system deployed across 8 sites with trained internal champions”
Understand your objectives and priorities
- Map all savings and improvement opportunities in 4 to 6 weeks
- Assess savings potential by lever, time horizon, and risk level
- Prioritize high-impact, quick-to-implement actions (quick wins)
Deploy our approach
- Structured analysis of costs and processes (top-down, bottom-up, and benchmark).
- Interviews and site visits.
- Workshops to identify levers with operations and management.
- Methodological benchmark using our proprietary database (+200 projects).
Deliver concrete and sustainable results
- Diagnostic report with complete mapping of optimization areas.
- Lever prioritization matrix (impact × feasibility × risk).
- Consolidated business case and recommended action plan with milestones and owners.
Business Cases & Témoignages Clients
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Business Case
Comprehensive profitability diagnosis of a multi-activity industrial player
Highlighting an overall profitable but under-optimized activity, identifying significant levers (inventory, purchasing, order picking), structuring a performance plan across 4 priority workstreams, and providing a clear, quantified view of profitability by activity and channel.
“A data-driven view of profitability and an actionable performance plan across the entire value chain.”
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Business Case
Economic performance diagnosis and identification of savings opportunities
Identification of 10 to 15% savings potential, highlighting performance gaps between sites, definition of a structured and prioritized action plan, and alignment of teams around common objectives.
“A shared multi-site performance plan with quantified and prioritized savings potential.”
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Business Case
Cost mapping and improved performance management
Clear view of profitable and non-profitable activities, identification of quick wins with immediate impact, implementation of structured performance management, and strengthening of management’s decision-making capacity.
“Profitability management by activity and better-equipped managerial decision-making.
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Understand your objectives and priorities
- Sustainably reduce operating costs by 8 to 15% within the target scope
- Establish sustainable management mechanisms to anchor gains
- Ensure sustainability of results with follow-up at 12, 18, and 24 months
Deploy our approach
- Detailed analysis of recurring cost items (OPEX) by type and process
- An in-house tool for centralizing and prioritizing action plans
- Identification and deployment of reduction levers (sourcing, processes, organization)
- Implementation of monitoring indicators, alerts, and performance reviews
Generate concrete and sustainable results
- OPEX performance plan with quantified targets per lever and owner
- Deployment roadmap with milestones, KPIs, and governance
- Dashboard for tracking achieved gains vs. targets
- Custom tool for managing actions
Business Cases & Témoignages Clients
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Business Case
Recurring cost optimization plan in a multi-site industrial context
Significant and sustainable reduction in operating costs and better cost control per site.
“Implementation of sustainable management practices with gains secured over time through structured monitoring.”
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Business Case
Optimization of recurring costs for support functions in a multi-entity B2B services group (France and Europe)
Sustainable 12% reduction in recurring costs within the targeted scope and harmonization of practices across entities.
“Centralized management of expenses with secured and sustainably tracked gains.”
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Business Case
Recurring cost optimization plan for an energy-intensive industrial player. MASAÏ intervention
Reduction of operating costs by 10 to 15% over 18 months and better control of energy cost variability.
“Enhanced management of recurring expenses and sustainability of gains through a structured monitoring system.”
Understand your objectives and priorities
- Optimize investments (CAPEX) by 10 to 20% without degrading performance
- Strengthen business cases and the project selection process
- Manage the project portfolio to maximize overall return on investment
Generate concrete and sustainable results
- Cost breakdown, value analysis, and performance criteria
- Systematic review and challenge of design rules, technical specifications, and technology partners
- Business case modeling
- Implementation of governance for managing the CAPEX portfolio
Deploy our approach
- CAPEX performance plan with quantified targets by project and by wave
- Replicable internal methodology for reviewing business cases
- Investment portfolio management dashboard with arbitration
Business Cases & Témoignages Clients
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Business Case
Optimization of investment costs for complex industrial projects
Significant reduction in investment costs and improved robustness of business cases.
“More secure and prioritized investment decisions in a project context with high technical, regulatory, and financial stakes.”
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Business Case
Arbitration and prioritization of an industrial CAPEX portfolio for a multi-plant group
Reallocation of investments toward the most value-creating projects and overall optimization of portfolio ROI.
“Objective and shared arbitration decisions with management, in a context of strong pressure on investment capacity.”
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Business Case
Strengthening the reliability of IT and digital investment business cases for a services and infrastructure company
Significant improvement in the reliability of business cases and reduction of budget overruns.
“Better alignment between digital investments and operational performance.”