{"id":1976,"date":"2025-11-10T18:21:19","date_gmt":"2025-11-10T17:21:19","guid":{"rendered":"https:\/\/akeance.com\/?page_id=1976"},"modified":"2025-11-10T18:42:29","modified_gmt":"2025-11-10T17:42:29","slug":"cost-price","status":"publish","type":"page","link":"https:\/\/akeance.com\/en\/sectors\/our-business-our-offer\/figures-performance\/cost-price\/","title":{"rendered":"Cost pricing"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1976\" class=\"elementor elementor-1976 elementor-93\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2506cc6f e-con-full e-flex e-con e-child\" data-id=\"2506cc6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-47bfb219 e-con-full e-flex e-con e-child\" data-id=\"47bfb219\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b1171c3 elementor-widget elementor-widget-heading\" data-id=\"1b1171c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Consulting in cost pricing : our positioning<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35d7c769 elementor-widget elementor-widget-text-editor\" data-id=\"35d7c769\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Regarding missions related to cost prices, Akeance Consulting deals with finance management control directors, in both large corporations and medium-sized companies.<br>Obviously, <a href=\"https:\/\/akeance.com\/en\/sectors\/manufacturing\/\">manufacturing<\/a> companies are our clients, even if sometimes we are contacted by some service companies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-17d0cbd8 e-con-full e-flex e-con e-child\" data-id=\"17d0cbd8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bdf78e0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4bdf78e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40414683 e-con-full e-flex e-con e-child\" data-id=\"40414683\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58ce0d5f elementor-widget elementor-widget-heading\" data-id=\"58ce0d5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Consulting in cost pricing : approach and content<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77408f47 elementor-widget elementor-widget-text-editor\" data-id=\"77408f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Revising a cost price consists in reviewing all the cost elements of a manufactured product, i.e. direct costs through ranges and bills of material.<br>Our work regularly includes an in-depth analysis of the manufacturing process to (re)size the elements of man-time, machine-time and material consumed. Challenging a cost price means ensuring that its underlying physical measurement is correct, to obtain a reliable and permanent industrial standard.<br>On one hand, indirect costs allocation depends on the definition of &#8220;cost price&#8221; in the company. If the definition includes indirect costs, then the challenge of the work lies in the analysis and verification of the correct allocation keys.  <br>In the same way, structural costs can be challenged through allocation keys to allow the elaboration of a &#8220;full cost&#8221;, even if this approach questions Akeance Consulting (see our convictions).<br>It should be noted that a debate may arise between indirect costs and structural costs depending on whether the company carries out a process activity or not; in case of a process activity, the site management may no longer be considered as a structure cost.<br>In addition, these cost price missions involve a confirmation of the recommendations proposed through a &#8220;cost price closing&#8221; (as we speak of &#8220;cash flow closing&#8221;) by reconciling management statements and inventories (including waste and other rejects).<br>Experience has shown that this reconciliation is a difficult exercise that is often not successful. Discrepancy can sometimes be explained, particularly in industries dealing with valuable materials\/metals, by casting of material sold under the table.<br>This risk can sometimes be found on certain production sites, where management statements are significantly different from the physical reality. However, this must be demonstrated&#8230;.    <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6493ea4b e-con-full e-flex e-con e-child\" data-id=\"6493ea4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61c9581e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"61c9581e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-15de06f2 e-con-full e-flex e-con e-child\" data-id=\"15de06f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7be20384 elementor-widget elementor-widget-heading\" data-id=\"7be20384\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Consulting in cost pricing : some convictions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2786132b elementor-widget elementor-widget-heading\" data-id=\"2786132b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The difficult acceptance of deprivatiion and corruption<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3862d052 elementor-widget elementor-widget-text-editor\" data-id=\"3862d052\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tIt is obviously difficult to raise these issues with a client. However, most (if not all) finance directors of international groups know very well what they are dealing with.<br>Sometimes, local corruption is organised (and this is even easier for calculating a costing price !). But let&#8217;s be clear: these aspects have a direct impact on defining cost prices.   \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-716a5820 elementor-widget elementor-widget-heading\" data-id=\"716a5820\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Should cost price calculation be regularly reviewed ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-358af233 elementor-widget elementor-widget-text-editor\" data-id=\"358af233\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The ideal is, of course, to check the cost price calculation at the end of each fiscal year.<br>However, it is too heavy for many companies to review their product ranges and nomenclatures. Nonetheless, a &#8220;flash audit&#8221; of the cost price at the end of a semester, every 2 or 3 years, seems useful.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11ca241a e-con-full e-flex e-con e-child\" data-id=\"11ca241a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7433dd35 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7433dd35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-757599d0 e-con-full e-flex e-con e-child\" data-id=\"757599d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element 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Consulting in cost pricing : approach and content Revising a cost price [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":76546,"parent":1945,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_theme","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-1976","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Cost pricing | Akeance Consulting<\/title>\n<meta name=\"description\" content=\"Akeance Consulting has an extensive expertise in industrial costing and standard costs calculation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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