Cost & Profitability Framework

by 3C Software

A Practical Way to Connect Costs, Decisions, and Outcomes

About the Cost & Profitability Framework

Profitability is shaped by momentum. Costs build, decisions compound, and outcomes follow. The Cost & Profitability Framework brings structure to this movement by showing how cost drivers flow through systems and processes to influence results. It provides a clear route that connects inputs, decisions, and outcomes, helping teams stay aligned, anticipate change, and steer toward better performance.

The framework follows a continuous path, with each section advancing how cost insight is developed and turned into decisions.

Cost to Source

Calculate the true cost of materials and resources before production begins.

Understand every factor driving your inbound supply chain—from raw materials and subcontractor costs to landed freight and supplier performance. With ImpactECS, you can:

  • Evaluate make vs. buy decisions with full visibility into outsourced costs.
  • Model procurement costs including demurrage, detention, and transportation.
  • Convert demand forecasts into production-ready material and labor plans.
  • Build target and should costs to guide supplier negotiations.

Cost to Make

Gain visibility into product costs across your entire manufacturing process.

From inventory valuation to BOM management, ImpactECS gives you the tools to track, simulate, and optimize manufacturing costs. Key capabilities include:

  • Product costing & allocations to reveal cost drivers and variances.
  • Routing management for transparency and traceability at every stage.
  • New product development support to evaluate design and method trade-offs.
  • Inventory valuation across methods, stages, and accounts with full simulation power.

Cost to Deliver

Track and optimize the costs of moving products and serving customers.

Get a clear view of outbound, reverse, and post-manufacturing costs while connecting logistics and customer support to overall profitability. With ImpactECS, you can:

  • Analyze sales, support, and contract costs to allocate overhead accurately.
  • Calculate transportation costs down to the product or order level.
  • Validate freight invoices and optimize shipment requirements.
  • Connect supply chain data to uncover opportunities across the value chain.

End-to-End Cost & Profitability Analytics

Combine cost, revenue, pricing, and demand data to uncover what drives profit.

ImpactECS helps you move beyond cost answers to a complete profitability view. Capabilities include:

  • Product, customer and channel profitability with full P&L modeling.
  • SKU rationalization to streamline offerings and reduce waste.
  • Cost-based quoting powered by historical and external data.
  • Transfer pricing and shared services costing to ensure compliance and accountability.
  • P&L forecasting and scenario analysis to guide strategy.

Download the Framework

Download the framework to learn more about the full cost journey and how ImpactECS ties it all together, from strategy, to insights, and implementation.

Industries We Serve

Our tools can be adapted to work for any industry. See examples of how we work within different sectors.

Contact us today to see how ImpactECS can help you.

Start your journey to better cost and profit insights with ImpactECS.