Case study: Cost Models


“All areas of the company obtained the necessary information for decision making, emphasizing traceability from the beginning to the end of the entire process.”

Alicia Balaguer
Assistant Manager of Financial Studies and Costs
Montevideo, Uruguay


With a high degree of complexity in its operations, UTE is a company of the Uruguayan Government, whose action includes the whole electric power supply chain for the country. Thus, UTE performs from generation to transmission and distribution, as well as the commercialization of energy in Uruguay, as well as other peripheral services and consultancy services in the sector. With its wind, hydroelectric and thermoelectric power generation plants, the company serves more than 1.2 million customers located throughout the Uruguayan territory.


UTE has since 1998 a costing system based on activities, which allowed it to determine the cost of its Business Units and other objects of cost, as well as its main activities. However, this information wasn’t incorporated into the decision-making process of the organization but was used primarily to comply with the requirements of regulatory bodies, so a process was designed with a management perspective, to obtain the information required in time and form for decision making.

This challenge consisted in the definition of a new process that included a new dictionary of activities, plotters, and cost objects, so that all areas of the company obtained the necessary information for decision-making, emphasizing the traceability from the beginning to the end of the whole process.


We are very satisfied with the MyABCM tool, and we have the following comments:

  • We implement a data collection and processing tool, maintaining the traceability of costs in any of the defined stages that need to be analyzed.
  • The interaction with the consultant was exceptional in every way (capture the requirement, practical solutions, willingness to consult), providing support and response to our queries and requirements.
  • An adjustment is proposed in the model, improvement requested by the operational areas in the framework of the analysis of the results obtained in the different stages of the implementation of the model.


Cost models designed at the corporate level, for each business unit and the specific model required by the regulator, met the project’s initial objectives and expectations.

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Based on our broad experience in the market and our successful case studies in practically every sector, we’ve developed and continue to refine complete and innovative solutions for the strategic management of costs, profitability and performance. Our products have been created to meet the specific needs of each client.


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