Advisory Service
Costing & Profitability Analysis
Data-driven product costing, pricing strategy, and margin optimization — engineered to maximise your bottom line.
In an increasingly competitive market, knowing your true cost of production is not optional — it is the foundation of every pricing, make-or-buy, and capital allocation decision your management will ever make. Yet most organisations rely on approximations, historical averages, or ERP defaults that mask the real cost drivers buried in their operations.
Malay Biswas & Co. brings over two decades of hands-on industrial costing experience across textile manufacturing, FMCG, heavy chemicals, and infrastructure sectors. We build product-wise cost sheets from the ground up — capturing every element of material consumption, direct labour, process overheads, and administrative costs with the precision that only a practising Cost Management Accountant can deliver.
Our profitability analysis goes beyond simple margin calculations. We identify which products, customers, and channels are truly generating value — and which ones are silently eroding your profits. The result is a clear, actionable roadmap that helps your management reprice, rationalise, or restructure with confidence.
Key Highlights
- Product-wise cost sheets built from first principles
- Contribution margin analysis across product lines
- Cost centre monitoring & expense benchmarking
- Make-or-buy & outsourcing analysis
- Break-even & sensitivity modelling
- Pricing strategy aligned to market & cost realities
What We Deliver
Service Deliverables
Product-Wise Cost Sheets
Detailed cost statements for each product showing material cost, direct labour, factory overheads, administrative overheads, and selling costs — structured per CAS guidelines for consistency and auditability.
Contribution Margin Analysis
Product-level and customer-level contribution analysis identifying which lines are generating positive margins and which are cross-subsidised. Includes volume-profit sensitivity tables.
Cost Centre Performance Report
Department-wise cost tracking with actual vs. budget comparisons, efficiency ratios, and actionable variance commentary for operations and finance leadership.
Pricing Strategy Framework
A structured pricing model incorporating cost-plus, market-benchmarked, and value-based methodologies — tailored to your industry, competition, and channel mix.
Cost-Benefit Analysis
Quantitative evaluation of capital expenditure proposals, process changes, and operational initiatives — presenting NPV, payback, and ROI metrics to support board-level decisions.
Manufacturing Cost Optimisation Report
Deep-dive analysis into material yield, process loss, energy consumption, and overhead absorption rates — with specific recommendations to reduce per-unit manufacturing cost.
Is This Relevant For You?
Who Needs This Service
Common Questions
Frequently Asked Questions
Financial accounting records expenses by nature (salaries, rent, electricity) and reports aggregate profitability. Product costing, on the other hand, traces and allocates every cost element to individual products, processes, or cost centres — revealing the true cost of producing each unit. This granular visibility is essential for pricing, margin analysis, and operational decision-making.
We follow Cost Accounting Standards (CAS) issued by ICMAI, adapted to your specific industry and operations. Depending on your production process, we may apply job costing, process costing, batch costing, or activity-based costing (ABC). The methodology is agreed upon during the scoping phase to ensure it aligns with your management reporting needs.
For a single-product manufacturing unit, the initial cost sheet development takes 2–3 weeks. For multi-product, multi-location operations, the engagement can span 4–8 weeks depending on data availability and complexity. We provide a detailed timeline at the proposal stage.
Absolutely. We work with data exports from SAP, Tally, Oracle, and other ERP systems. Our team is experienced in extracting, cleaning, and restructuring ERP data to build accurate cost models. If your ERP cost module needs configuration improvements, we provide recommendations for that as well.
Our principal, CMA Malay Biswas, has direct industrial experience in textile manufacturing, FMCG (Emami Group), heavy chemicals (Kesoram Industries), conveyor belt manufacturing (Phoenix International), and infrastructure sectors. This cross-industry exposure enables us to apply best-practice costing frameworks across diverse manufacturing and service environments.
Both options are available. We can deliver a one-time cost study with a detailed report, or we can provide ongoing monthly costing support — including periodic cost sheet updates, variance analysis, and management reporting. Many clients start with a one-time engagement and then transition to a monthly retainer.
Ready to Get Started?
Schedule a confidential consultation with our CMA practitioner. We'll review your requirements and provide a clear roadmap.