ABC models that outlive next year's review. Full drill-down, integrated timesheets, AI Copilot, sector templates. Kaplan & Cooper's method without the six-figure EPM platform.
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Every scenario is isolated, every change versioned, every calculation reproducible years later. It's not a file — it's a system. When you change clients or hand it off, the model stays readable.
One account, sector templates already configured, total data isolation between your clients. Your portfolio stops being twelve .xlsx files scattered across folders — it becomes a single workspace.
Staff timesheets that auto-generate allocation rules. Computed drivers so you never repeat a formula. Cost-to-Serve per product and per client. Drill-down all the way to the general-ledger line. Integrated AI Copilot. Zero side-Excels.
No certified implementers. No on-prem deploy. A single advisor, working alone, can publish an ABC model in weeks.
Excel, CSV or manual entry. Cost items land with code, description, amount. No forced mapping upfront — you can capture everything first and allocate later.
Buildings, vehicles, staff, machinery. Production activities, support functions, overhead. Manufacturing, Hospitality and Services templates arrive pre-configured.
Square meters, hours, units, headcount, percentages, or drivers Performa computes for you. The staff timesheet auto-generates allocation rules — no manual entry.
Cost-to-Serve per product and per client, multi-dimensional P&L, activity saturation. From any number, click through to the general-ledger line that produced it.
Node types, custom fields and the drivers each industry actually uses, pre-configured. The fourth — Custom — is yours, to model any vertical from scratch.
Real full product cost across a wide portfolio. Setup, quality and R&D overhead attributed to the products that truly absorb them, not smeared by volume.
Go to ManufacturingHotels, restaurants, wellness. Cost-to-serve by service, by channel, by season. Rooms, F&B and spa with margins finally separated.
Go to HospitalityFull cost per project and per client. Consultant utilization in real time, firm-level break-even calculated weekly, not at year-end.
Go to Professional servicesIf you need statutory group consolidation with elimination entries, integrated budgeting and forecasting, IFRS planning: you need a full EPM platform. Performa does Activity-Based Costing — not everything else.
If you're already on Anaplan, Board, Adaptive and you model everything there: keep using them. Replacing a planning platform just to do ABC makes no sense.
If you're single-product or have three cost drivers that never change: Excel is still enough.
Performa exists for those in between: the management accounting advisor serving multiple SMBs, the CFO who wants a serious ABC model without buying an entire EPM platform. The models in production today reach 369 nodes and 340 allocation rules — the engine holds.
Bring us your worst Excel allocation file, a model you want to rebuild from scratch, or just your curiosity. No form to fill, no qualification call: we answer directly, in English, by the next working day.
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