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Deloitte & IMA: Unlocking Profitability Insights

Report Overview:

• This report explores how companies leverage cost data and technology to enhance business profitability. It draws on a global survey of over 440 finance professionals and industry insights.
• Key Focus Areas: Costing methods, corporate cost allocation, cost-to-serve (CPT) analysis, and the role of technology in profitability management.

Primary Sections & Key Takeaways

Section 1: Cost and Allocation Methods

• Common Costing Methods:
  • Actual Costing (24%) is most widely used, ideal for stable production environments.
  • Standard Costing (15%) and Job/Project Costing (19%) are next.
  • Tech-Enhanced Costing (3%) is underutilized but expected to grow with AI.
• Corporate Cost Allocation:
  • Percent of Revenue (35%) and Percent of Product Costs (26%) are most common drivers.
  • Allocation challenges include method selection conflicts and data granularity issues.
• Goals: Accountability, transparency, strategic decision-making.

Section 2: Transforming Cost Data

• Cost-to-Serve (CPT) Analysis:
  • Only 38% of organizations use CPT, limiting its potential to optimize profitability.
  • Benefits include identifying cost-saving opportunities and revenue growth.
• Data Challenges:
  • Barriers: Disparate systems, data availability issues, and governance gaps.
  • Emerging Technologies: AI, blockchain, and advanced analytics can improve insights.

Section 3: Technology Impact

• Adoption Trends:
  • 60% use spreadsheets and ERP for modeling.
  • Only 13% leverage AI/advanced analytics extensively.
• Benefits:
  • Enhanced reporting, granular analysis, and predictive decision-making.
• Challenges: High costs, skills gaps, and resistance to change.

Final Thoughts & Recommendations

• CPT Analysis: A largely untapped opportunity for profitability optimization.
• Technology Adoption: Invest in AI, automation, and data governance to stay competitive.
• Workforce Development: Upskill teams for emerging tools and foster innovation.
• Data Quality: Prioritize governance and granular data for accurate models.

Authors & Survey:

• Conducted by Deloitte’s Center for Controllership™ & IMA®.
• Surveys reveal organizations lag in leveraging advanced analytics, highlighting the need for proactive technological and methodological evolution.

Use case: This report serves as a strategic guide for finance leaders to optimize cost management and drive profitability through technology and data-driven insights.