In this book, you'll discover a methodological framework for implementing processes to boost your company's profitability. The proposed approach ranges from setting up a cost accounting system to determining net profit per unit. By following the 12 steps proposed in this book, your company can gradually improve its profitability and build the foundations for sustainable growth. The book also includes practical case studies to facilitate implementation in your company. It presents a company's profitability as the result of putting in place a set of systems for analyzing business activity and costs, so that relevant strategic and operational decisions can be taken. It is a tool for managers who plan to develop and implement operational excellence projects with an impact on their company's profitability.