NARA / RESEARCH NOTE
Understand the cost structure before making pricing and resource decisions.
Separate delivery costs from shared overhead and examine resource assumptions before changing how work is priced or staffed.
Discuss cost structure
Nara Cost Intelligence
Cost structure for B2B service businesses
Distinguish direct and shared costs
Service-line cost review
Compare delivery models
Project cost assumptions
Improve contribution visibility
Internal and external resource comparison
Nara Cost Intelligence
Cost structure for B2B service businesses
Separate delivery costs from shared overhead and examine resource assumptions before changing how work is priced or staffed.
Service cost modelManagement questions
Which costs come from delivering the work?
Service-line cost review
Service-line cost review. Planning priority: Distinguish direct and shared costs. Scope and limits are agreed first.
Project cost assumptions
Project cost assumptions. Planning priority: Compare delivery models. Scope and limits are agreed first.
Internal and external resource comparison
Internal and external resource comparison. Planning priority: Improve contribution visibility. Scope and limits are agreed first.
Cost allocation principles
Cost allocation principles. Planning priority: Distinguish direct and shared costs. Scope and limits are agreed first.
Operating contexts
Service models do not share one cost shape
Professional services
Cost structure for B2B service businesses in the context of professional services.
Digital agencies
Cost structure for B2B service businesses in the context of digital agencies.
Technical service providers
Cost structure for B2B service businesses in the context of technical service providers.
Method
Read the structure before changing pricing decisions
- Frame the decision
- Inspect the inputs
- Compare options
- Review and revise
Resources
Notes for sharper cost questions
Define inputs before service-line cost review
A practical framework for cost structure for b2b service businesses.
Which assumptions need an owner?
A practical framework for cost structure for b2b service businesses.
A review agenda that supports decisions
A practical framework for cost structure for b2b service businesses.
Compare scenarios without claiming certainty
A practical framework for cost structure for b2b service businesses.
Illustrative scenarios
How does cost change with the delivery model?
Nara Cost Intelligence