Company Type

Mangham Associates, a $2B+ AUM multi-asset investment manager; profitability analysis for the advisory-to-fund-of-funds decision; lineage from SE-24 (Briggs) and SE-44 (BIO-CAT).

What Drove the Need

The firm could not tell which clients were profitable under the advisory model

Business Impact

Flagged ~50% of clients as break-even or unprofitable; consolidated 42 reports to 1

Systems/Data Integration

LedgeX

Design

Activity-time algebra per the TDABC lineage: time equations, theoretical vs. actual capacity, cost per minute of supplied capacity, P&L by cost component

Technology Stack

C#/.NET; SQL Server/T-SQL
LedgeX

For More Information

Time-Driven ABC Profitability Analysis Application

Time-driven activity-based costing application integrated with LedgeX, measuring client and product profitability.