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activity-based-costing

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Pure-SQL cost allocation and fully-loaded segment P&L on DuckDB. Compares naive revenue-weighted allocation to driver-based per-pool allocation; shows the reallocation delta and rebuilt margins that change the management decision.

  • Updated Jul 28, 2026
  • SQL

acorn systems — independent third-party profile of a public API surface, by API Evangelist. Acorn is a Time-Driven Activity-Based Costing (TD-ABC) and profitability-management platform for multi-dimensional cost-to-serve analysis, precisely attributing direct and indirect costs against products, customers, regions, business units and facilities.

  • Updated Sep 16, 2026

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