Process Costing

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Software for the Food Industry - Process Costing

CAT², in partnership with Cortell, offers an activity-based system that traces products step-by-step thru the production process, enabling plant and financial managers to understand the cost of every activity, process step and all the components of a product’s cost.

Cortell’s Valumax costing solution has a tight interface with CAT²’s production control system, providing a financial perspective on process yields and all production losses and helping production and finance managers “talk the same language” while working together creating continuous improvement to increase productivity and profitability.

A full supply chain cost analysis can also be done to provide insight into logistics costs and to measure profitability by customer and by products enabling better pricing and competitiveness

The system is auditable with complete traceability of costs from product back to all inputs.


  • Uses matrix algebra to solve costing
  • Links staff and resources to activities and costs
  • Exports to Excel


  • Provides a complete view of inter-organizational charges
  • Identifies products and customers that add or destroy value
  • Makes critical financial decisions with a clear picture of all fixed and variable costs
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