We create scalable and tailor-made solutions enabling systemic management of enterprise profitability.


We specialize in systemic profitability management, which consists of introducing calculation models into the organization to facilitate business decisions regarding pricing policy, sales strategy or optimal production settings. We implement profitability accounts for products, clients, salesmen, products, sales channels and pricing and discount policies. Thanks to the use of simulation models, the potential profit growth from the current portfolio of products and clients is reliably estimated, making it possible to simulate what approach to apply to cooperation with large clients to achieve sustainable profit growth and how to shape the pricing and discount policy to stimulate profitable customer and employee behaviour.

Carrying out the EMS in the company, we calculate the full cost of production (FPC) of products, taking into account the indirect costs of production and indicating the areas that generate the greatest cost. We prepare the calculation of the product profitability threshold, with the determination of the minimum production batch in order to achieve the profitability of production at a given price. We introduce dynamic calculators of profitability of orders and offers to the organization, and forecast the cash flow in the company. As part of the cooperation, we conduct workshops with the client, during which within a few days we introduce employees to the principles and mechanics of operation of calculation models, on which they will work every day.


SPM is a comprehensive set of consulting products. Implemented in an organization, they allow to take full control over finances and planning of the company’s development. SPM consists of:

  1. Profitability account of products, clients

Building a modern profitability account for products and/or clients is a key element thanks to which you can develop an appropriate strategy, quickly get ahead of the competition and achieve market success.

  • Do I lose or make money on the product/customer?
  • Is the biggest customer really the best customer?
  • How can you increase the return on your present client portfolio?
  • What is the profit growth potential and where does it lie?
  • Is every assignment profitable?
  • Is the Company’s full potential being used optimally?


A modern profitability account allows you to track the profitability of individual clients/products in real time. This allows us to make informed decisions on profitable terms of cooperation and to know the boundary conditions when negotiating. There are many instruments which allow to turn an unprofitable client into a profitable one. You just need to know how much the whole cooperation with the client costs and what is the break-even point of this cooperation.

Product and client profitability accounting allows you to discover the truth about profits and find effective ways to improve profitability.


  1. Calculation of full production cost (FPC) and break-even point

In manufacturing companies, the vast majority of costs (70% or more), are production costs. Therefore, full and reliable calculations of production costs and break-even point for individual products and/or orders is a key issue in making rational decisions concerning both individual contracts and the entire pricing and discount policy.

Proper cause-and-effect production cost calculations are especially important for Companies that have a diverse product mix and sell their products on low margins. In addition to economic aspects, operation time normalization is necessary for production planning, identification of bottlenecks (“overloading” of resources) and cost calculation of unused resources. It is a key element of optimal production management, both from the cost and timing side.

The calculation of full production cost and break-even is a difficult, complex issue combining both technological elements of production and financial elements necessary for resource valuation. In order to quickly transfer knowledge and build an individual, reliable calculation model adjusted to the specificity of a given company, we use a workshop approach.

The workshop is conducted for an interdisciplinary team consisting of employees from production (process engineer, planner, management), finance (finance, accounting, controlling), procurement and optionally sales and logistics. In the workshop the team builds together a calculation model for selected products. The presenter, on the one hand, provides the participants with knowledge of proven methods and techniques used in calculations, while the participants provide information and input for model building. By working together, the first calculation model is created. The results of the calculations are collated with the calculations previously used by the Company. This allows the team to see the differences between different calculation methods, draw conclusions and start translating them into business decisions right away.

The workshop allows participants to learn practical methods quickly, efficiently and in a friendly manner, and to get answers to questions such as:

  • With what level of detail to define the model (cells, roles, operations, departments)?
  • How to account for electricity, gas and other utilities?
  • Whether and how to account for support departments (maintenance, planning, …)?
  • How to account for executive expenses?
  • How to account for breaks (physiological, briefings, repairs, breakdowns, ….)?
  • How to define and value resources?
  • Whether and how to standardize production…?
  • Is it possible to standardize custom production?
  • And others.


A very important result of the workshop is the understanding of the importance of proper calculations, the appreciation of the resulting benefits, the enthusiasm to continue building the model together and the awareness of the team that it can be done!



  1. Crisis control of the company based on cash flow

Cash is the king! Especially in times of an ongoing crisis, liquidity management is a must for many companies. Therefore, every responsible entrepreneur must answer the questions: Can he or she assess what the company’s cash needs are for the next week, next month and next…? Can he tell when the cash will run out?

We are happy to share our experiences in this area. An effective way to transfer knowledge and quickly build a dedicated model is through interactive workshops. As a result of the workshop, apart from a ready-to-use cash flow forecasting model, participants receive practical knowledge in the area of the following issues:

  • In the current time, what should we constantly monitor in order to survive?
  • How do we quickly and practically validate our crisis prevention ideas?
  • Is “scouting out” really an effective method right now?
  • Why won’t the traditional Cash-Flow approach work now?
  • What does it take to create a cash flow so you can realistically monitor when you run out of cash. Will it be in a week, two, … or maybe six?
  • How do you translate the cash flow forecast into crisis decisions?
  • How do you quickly and effectively develop crisis tactics and make them effective?
  • What can we do to encourage people and, especially in difficult times, to make them take the initiative and effectively implement our crisis tactics?
  • Who to pay and who not to pay when you run out of cash?

The presented approach to steering the company based on cash flow is particularly recommended for companies in crisis, but it can also be successfully applied in companies planning intensive development.


  1. Business monitoring and active owner supervision

Every organization that wants to develop safely must not only have a well-developed strategy, tailored to the potential and capabilities of the company, but also the strategy must be communicated and all managers should effectively cooperate in its implementation.

For a company to succeed managers must follow one common strategy. Therefore, it is extremely important that their individual goals and professed values coincide with the goals and values of the Company. To cope with such a difficult challenge, you need a person with very high interdisciplinary skills who understands sales as well as production and logistics. This person must have extensive managerial experience, leadership qualities and be an excellent psychologist who can effectively influence people.

In order to effectively control the company, it is necessary to build a transparent measurement system, showing all stakeholders (owners, management and managers) the same truth about the results and efficiency of the company and individual processes.

We are here to share our experience with you. Our managers are experienced in managing foreign and/or domestic companies and, thanks to many years of business practice, they effectively set up and run the process of constant monitoring of the business, at the same time creating active owner supervision.

A properly set up owner supervision is:

  1. Full and objective feedback: what am I losing and what am I making money on?
  2. Informed product policy decisions based on historical profitability analyses, forecasts and business environment studies (market, competition, macroeconomic forecasts) and predictive simulations.
  3. A reliable strategy, developed on the basis of simulation models, allowing for assessment of the profitability of the company, products, clients in various strategic scenarios.
  4. Verified strategy based on simulation scenarios, allowing for verification of change initiatives in the production process, sales, product and customer portfolio.
  5. A permanent efficient monitoring system, operating as an early warning system.
  6. A viable strategy clearly communicated to managers.
  7. Specific periodic plans for individual managers.
  8. Realistic and unambiguous goals set for managers.
  9. Reliable assessment of whether your business requires funding? In what amount and in what areas is the money to be invested? Which investments will translate into profits? What kind of return can be expected and is it adequate to the level of risk?

By using simulation models, the potential profit growth from the current product and customer portfolio is reliably estimated. You can simulate what approach to take with large clients to achieve sustainable profit growth, and how to design pricing and discounting policies to stimulate profitable customer and employee behaviour. Thanks to this, the Company’s personnel begins to understand well the conditions related to profit maximization and take much more responsibility for their actions leading to systemic increase of effectiveness and profitability. Systemic Profit Management translates into increased profitability of the company, creates opportunities for systemic development of the company and effective competition with corporate companies.


CETI is a modern management platform for building complex calculation models transforming millions of operational data collected in the recording systems (financial, warehouse, production, CRM, payroll and/or individual .xls’s) into useful information necessary for conscious management of any company.

CETI creates calculation models allowing for analysis of profitability of products, clients, market segments, traders, distribution channels in historical (ex-post) as well as planning and simulation (ex-ante) perspective.

FiM Consulting has developed a systemic profit management method. This method involves the construction of appropriate calculation models that allow to:

  1. Continuously analyze the profitability of products, clients, product groups, market segments, distribution channels, salesmen and other defined analytical cross-sections.
  2. Conduct profitability simulations with given business assumptions.
  3. Conduct systemic, holistic planning.
  4. Continuously, proactively monitor business to motivate and support managers in making sound business decisions.

The CETI platform gives managers a very effective tool to consciously manage their business and          effectively improve the performance of the Company.