To support its strategic financial planning, State Housing Development Fund of Slovakia (Štátny fond rozvoja bývania, ŠFRB) engaged Aspiro to develop a tailored Activity-Based Costing (ABC) model. The assignment involved analyzing cost structures, identifying key cost drivers, and designing a static ABC model to evaluate process profitability across roles, activities, and customer segments. Aspiro collected and customized accounting data, built the model framework, and delivered strategic recommendations to improve cost efficiency and support evidence-based decision-making within ŠFRB.
