Develop a state-of-the-art costing model for a leading Brazilian pharmaceuticals company

Our client

With revenues of R$ 750 million, 2,000 employees and more than 100 products, this pharmaceutical company is one of the top-10 players in the Brazilian market. It is the leader in Cardiology, and has a significant presence in Gynecology, Dermatology, Pediatrics, Orthopedics, Gastroenterology and Rheumatology.

case 15


  • The client had developed an internal costing model, however it did not fulfil the expectations, both from an accounting as well as operational perspective.
  • In particular, information about product cost were not available or reliable.
  • As a result, the CFO of the company asked us to analyze the existing solution and propose one that is easy to operate on a day-to-day basis and provides reliable results.


  • In a first step, we assessed the existing solution and defined the objectives for implementing a new costing model as well as desired scope (managerial / accounting cost , vision per factory...).
  • In the next phase, based on a fully-allocated costing approach, factory processes were analyzed, cost pools and drivers of allocation defined.
  • Finally the new costing model was created, an implementation plan defined and the new costing model implemented.


  • The new costing model was successfully tested and integrated into the implementation of the new corporate SAP system.
  • Based on the new costing model and the information it provided, the client started specific initiatives on:
    • Effectiveness (Portfolio review, commercial strategy, new market entry),
    • Efficiency (Revision of unit costs, process improvement, organizational review).



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