07/14/2026 updated

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Founder, CPO & Senior Consultant | Cost and Profitability Expert | TDABC Specialist

Porto, Portugal
Worldwide
Management and Industrial Engineering, FEUP - University of Porto (1995 - 2000)
Porto, Portugal
Worldwide
Management and Industrial Engineering, FEUP - University of Porto (1995 - 2000)

Profile attachments

CV_Miguel_Guimaraes_2026.pdf

About me

Senior Cost & Profitability Advisor | Helping companies discover hidden profits with TDABC | Founder, CostCTRL (SaaS) | Open to Advisory & Consulting Engagements

Activity-Based CostingBusiness IntelligenceProfitability AnalysisCost ModellingReporting to the BoardTime and Activity ManagementCost Management
ABC / TDABC Costing Methodology
Expertise in Time-Driven Activity-Based Costing (TDABC) with over 200 costing models implemented across manufacturing, logistics, healthcare, shared services, oil and gas, and telecommunications sectors in Europe, Middle East, and South America.

Profitability Analysis and Management Control
Deep knowledge in profitability modelling, FP&A, and management control, including delivery of executive training and workshops for C-level and management control teams at leading business schools.

SaaS Product Leadership
Co-founded and leads product strategy for a cloud-based SaaS platform (CostCTRL) for profitability modelling using TDABC, covering product vision, UX, financial data integration (SAF-T), and go-to-market strategy.

Project Management
Management of international projects across 3 continents, spanning operations management, supply chain, cost control, and international project management with a proven track record.

Cost-to-Serve Analysis
Pioneer implementation of TDABC for strategic cost-to-serve analysis of major clients, leading global projects focused on profitability and efficiency improvements across multiple countries.

Executive Training and Lecturing
Invited Lecturer at SKEMA Business School, Catolica Porto Business School, Porto Business School, and FEP, delivering specialized courses in management control, TDABC, and profitability analysis.

Software and Tools
Proficiency in CostCTRL, SAP PCM, SAP PaPM, SAS ABM, Oracle HPCM, Power BI, Tableau, QlikView, and AI Tools for financial and operational analysis.

Supply Chain and Logistics Management
8-year career progression at Maersk Logistics / Damco spanning operations management, supply chain, and cost control across Porto, Copenhagen, and Rotterdam.

JIT Systems and KPI Development
Implementation of Just-In-Time (JIT) systems in production and development of KPIs for process monitoring and optimization for automotive clients such as Citroen and Renault.

Experience

Professional experience10+ years
Freelancer since2010

Languages

EnglishFluentFrenchGoodPortugueseNative speakerSpanishFluent

Project history

Co-Founder & Chief Product Officer (CPO)

CostCTRL, Auckland, New Zealand
Co-founded and leads product strategy for a cloud-based SaaS platform for profitability modelling using TDABC. Responsible for product vision, UX, financial data integration (SAF-T), and go-to-market strategy. Manages development team and international partner relationships. Oversees implementation of costing models and delivery of actionable insights to improve financial performance and operational efficiency. Active clients across Europe, Middle East, and South America.

Founder and Senior Consultant

Cost and Profitability Consulting, Porto, Portugal
Founded and leads a boutique consulting firm specializing in cost and profitability modelling. Implemented 200+ ABC/TDABC models across manufacturing, logistics, healthcare, shared services, oil and gas, and telecommunications. Manages international projects across 3 continents. Delivers executive training and workshops for C-level and management control teams. Serves as invited lecturer at SKEMA Business School, Catolica Porto BS, Porto Business School, and FEP.

Invited Lecturer - Specialized Master in Auditing, Management Control, and Information Systems Management

SKEMA Business School - Grand Paris Campus
Invited Lecturer for the Specialized Master in Auditing, Management Control, and Information Systems Management at SKEMA Business School, Grand Paris Campus.

Invited Lecturer - Executive Education - Management Control

Catolica Porto Business School
Invited Lecturer for Executive Education in Management Control at Catolica Porto Business School.

Invited Lecturer - Seminar on TDABC

Porto Business School
Invited Lecturer delivering a seminar on TDABC at Porto Business School.

Invited Lecturer - Profitability Multi-Dimensional Analysis with TDABC

Faculdade de Economia da Universidade do Porto - FEP
Invited Lecturer on Profitability Multi-Dimensional Analysis with TDABC at FEP.

Senior Logistics and Project Manager

Maersk Logistics / Damco - A.P. Moller Group, Porto, Copenhagen and Rotterdam
8-year career progression spanning operations management, supply chain, cost control, and international project management. Pioneer implementation of TDABC for strategic cost-to-serve analysis of major clients. Led global projects focused on profitability and efficiency improvements across multiple countries.

Client Manager / Assistant Production Manager

Trecar - Treves Group / IVN, Porto, Portugal
Coordinated logistics for automotive clients (Citroen, Renault). Implemented JIT systems in production. Developed KPIs for process monitoring and optimization.

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