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Case Study 04 · Commercial Analytics
Previous Professional Experience · Commercial Analytics

Turn scattered resource activity into a clear profitability story.

Previous professional experience
This work was delivered during 15 years at PwC, before Radomentis was founded. It is included to show approach and capability, not as Radomentis client work.

Direct client revenue told only part of the story. Leadership needed a view that connected where people worked, what they cost, what they recovered and where they created contribution — even when the engagement belonged to another team.

Commercial visibilityResource economicsUtilisationContributionCross-border allocation
Resource economics
Synthetic commercial view
Contribution model
Hours1,240
×
Recovery / charge£150
−
Resource cost£100
Gross value
Resource cost
Contribution
Utilisation
Illustrative numbers only. The purpose is to show the commercial logic behind the reporting.
7-figurecommercial target supported by a more relevant contribution view
Cross-teamresources often worked inside engagements owned elsewhere
Cross-borderinternal charging and country allocation added complexity
Resource-levelvisibility into utilisation, cost, recovery and contribution
The problem

Traditional client revenue understated the value of a specialist team.

The team did not always own the client relationship. Its people were frequently embedded in wider audit engagements, so direct-client revenue alone could not explain whether the function was meeting its commercial objectives.

Leadership needed to understand how much value its specialists generated, whether capacity was being used effectively and whether work remained profitable after resource cost and internal charging.

The management question changed from “what revenue do we own?” to “where are our people creating value?”
Why this matters

People-based businesses often hide profitability inside allocations.

Consultancies, agencies, professional-services firms and shared specialist teams can all face the same issue when employees work across projects, departments or countries.

Resource economicsProject contributionUtilisationRecoveryCostAllocation
Before
  • Direct-client revenue alone couldn't explain commercial performance
  • Specialist resources embedded inside engagements owned by other teams
  • Value hidden inside internal allocations
  • No visibility into utilisation, cost or recovery at resource level
After
  • Contribution view: deployment → utilisation → recovery vs cost → contribution
  • Commercial value visible even when the engagement is owned elsewhere
  • Staffing and capacity decisions based on real contribution
  • Cross-border allocation and VAT treatment correctly applied
7-figurecommercial target supported by a more relevant contribution view
From problem to action

The five-step shape behind every Radomentis engagement.

1 · Business problemDirect client revenue understated the team's real value.
2 · Fragmented informationResource activity spread across engagements owned elsewhere.
3 · Integration & logicHours, recovery, cost and cross-border allocation connected.
4 · Clear storyA contribution view leadership could actually follow.
5 · Action takenStaffing and commercial decisions based on contribution.
The profitability story

Tell the commercial story from activity to contribution.

The reporting translated operational activity into a sequence leadership could follow: where capacity went, what it recovered, what it cost and what contribution remained.

1 · Resource deployedWho worked, where and for which engagement or business.
2 · Hours & utilisationHow much specialist capacity was consumed and whether it was productive.
3 · Recovery vs costCompare the internal/charge rate with the economic cost of the resource.
4 · ContributionAttribute the commercial value back to the specialist function and relevant business.
Resource profitabilityUtilisationInternal billingBusiness-unit contributionCross-border allocationsVAT logicPower BI
Contribution by business
Illustrative management view
Commercial allocation
Business A
£420k
Business B
£331k
Business C
£268k
Direct
£154k
Synthetic values illustrate how contribution can be visible even when the client engagement is owned by another business.
Management visibility

Show leaders what direct revenue alone cannot explain.

Management could follow the commercial story from deployment to utilisation to contribution — seeing how specialist resources were distributed, where the team was generating value and how internal allocations affected profitability.

This created a more relevant commercial view for a function whose economic contribution was distributed across the wider organisation.

Decision value
Staffing, capacity and commercial decisions could be based on contribution rather than only on directly-owned client revenue.
Cross-border complexity

When a resource works for another country, the reporting has to follow the economics.

A specialist based in one country could support an engagement in another. That meant management reporting also had to consider internal billing, the correct business allocation and relevant VAT treatment.

The value of the resource needed to be visible to the specialist team while the financial treatment still respected the destination business and cross-border rules.

Country allocationInternal chargeVAT treatmentBusiness rulesContribution attribution
Cross-border allocation logic
Conceptual illustration
Internal billing
Country AResource home · cost base · specialist team
⇄
Country BClient engagement · consuming business · internal charge
Reporting requirement
Preserve the commercial contribution to the specialist team while correctly allocating the underlying work and billing treatment.

Client and commercial details are anonymised for confidentiality, and figures are approximate. I'm happy to talk through the approach in more detail, and what it would look like in your business — just ask on the call.

The Radomentis question

Do you know which teams, projects or resources are actually creating margin?

Radomentis can connect utilisation, pricing, costs and operational data into a commercial story that helps leaders see where value is created, where margin is being lost and what deserves attention.

Book a free 30-minute callor email hello@radomentis.co.uk →← Back to Radomentis

This case study describes previous professional experience. Client, country and operational details have been generalised. All visual figures are synthetic and are used only to illustrate the reporting logic.