An Italian subsidiary of a multinational pharmaceutical leader.


Overheads, represented by administration, logistics, information technology and human resources were too heavy to be transferred to products, but the company’s complexity did not allow it to identify cost reduction initiatives.


The client needs to identify and understand the complexity drivers of these corporate functions.


Application of the Activity Based Costing methodology to the corporate functions, to lay out each single activity and the related complexity drivers, streamlining processes and reduce by 20% the dedicated resources.