{"id":8625,"date":"2026-03-13T01:23:28","date_gmt":"2026-03-13T01:23:28","guid":{"rendered":"https:\/\/forquestsolutions.com\/staging\/7345\/?page_id=8625"},"modified":"2026-05-20T12:55:07","modified_gmt":"2026-05-20T12:55:07","slug":"cost-management","status":"publish","type":"page","link":"https:\/\/forquestsolutions.com\/staging\/7345\/cost-management\/","title":{"rendered":"Cost Management"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"8625\" class=\"elementor elementor-8625\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5aa510f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5aa510f4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-55 elementor-top-column elementor-element elementor-element-3593d59c\" data-id=\"3593d59c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41f07ffd elementor-widget__width-auto elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"41f07ffd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;,&quot;_animation_delay&quot;:100}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">PROFITCY\u00ae COST MANAGEMENT<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42bfb954 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"42bfb954\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Cost Management &amp; Allocation Planning on IBM Planning Analytics<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ea04c4b elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"7ea04c4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>ProfitCy\u00ae Cost Management provides activity-based costing, cost allocation, and profitability analysis \u2014 replacing complex Excel models with a governed TM1 platform.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-464033a3 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"464033a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:400}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Activity-based cost allocation across cost centers and products<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Profitability analysis by product, customer, channel, and region<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Fully integrated with the financial plan and P&amp;L<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Allocation methodology transparency and audit trail<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea9b12d elementor-widget-divider--view-line elementor-widget elementor-widget-global elementor-global-8056 elementor-widget-divider\" data-id=\"ea9b12d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f5373ea elementor-widget elementor-widget-spacer\" data-id=\"7f5373ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3911a553 elementor-section-full_width elementor-section-content-stretch elementor-section-height-default elementor-section-height-default\" data-id=\"3911a553\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33.3333 elementor-inner-column elementor-element elementor-element-1145b48b\" data-id=\"1145b48b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10c9d62d elementor-widget elementor-widget-heading\" data-id=\"10c9d62d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Activity-Based<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d8cff87 elementor-widget elementor-widget-text-editor\" data-id=\"7d8cff87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Costing<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33.3333 elementor-inner-column elementor-element elementor-element-12a1d8bc fq-stat-sep\" data-id=\"12a1d8bc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6277b20e elementor-widget elementor-widget-heading\" data-id=\"6277b20e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Multi-Dim<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a68c0e8 elementor-widget elementor-widget-text-editor\" data-id=\"2a68c0e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Profitability<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33.3333 elementor-inner-column elementor-element elementor-element-7599dac3 fq-stat-sep\" data-id=\"7599dac3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-45322c7a elementor-widget elementor-widget-heading\" data-id=\"45322c7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit-Ready<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a948184 elementor-widget elementor-widget-text-editor\" data-id=\"6a948184\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Allocations<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-385ed553 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"385ed553\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-narrow\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-33eb62ff\" data-id=\"33eb62ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ed9879b elementor-align-left elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-button\" data-id=\"2ed9879b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:500}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"\/get-a-demo\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See Cost Mgmt Demo<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-34a5c2c7\" data-id=\"34a5c2c7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-765f65cc elementor-align-left elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-button\" data-id=\"765f65cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:600}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"\/profitcy\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">All ProfitCy\u00ae Modules<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-45 elementor-top-column elementor-element elementor-element-7241f7e\" data-id=\"7241f7e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-356aa588 elementor-invisible elementor-widget elementor-widget-html\" data-id=\"356aa588\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"position:relative;width:100%;height:460px;\">\n<div style=\"position:absolute;top:50%;left:50%;transform:translate(-50%,-50%);width:380px;height:380px;background:radial-gradient(circle,rgba(59,106,221,0.13) 0%,transparent 70%);pointer-events:none;\"><\/div>\n<div style=\"position:absolute;top:0px;left:0px;width:285px;background:rgba(15,43,70,0.96);border:1px solid rgba(59,106,221,0.4);border-radius:12px;padding:20px;box-shadow:0 24px 80px rgba(0,0,0,0.5);z-index:1;\"><div style=\"font-size:10px;font-weight:700;letter-spacing:1.2px;text-transform:uppercase;color:#FF6B35;margin-bottom:12px;font-family:DM Sans;\">PROFITABILITY ANALYSIS<\/div><div style=\"display:flex;justify-content:space-between;align-items:center;padding:9px 12px;background:rgba(255,255,255,0.04);border:1px solid rgba(255,255,255,0.07);border-radius:6px;margin-bottom:6px;\"><span style=\"font-size:12px;color:#FFFFFF;font-family:DM Sans;\">Product Line A<\/span><div style=\"text-align:right;\"><div style=\"font-size:13px;color:#22C55E;font-family:Space Grotesk;font-weight:700;\">42.3%<\/div><div style=\"font-size:10px;color:rgba(255,255,255,0.35);font-family:DM Sans;\">$28.4M<\/div><\/div><\/div><div style=\"display:flex;justify-content:space-between;align-items:center;padding:9px 12px;background:rgba(255,255,255,0.04);border:1px solid rgba(255,255,255,0.07);border-radius:6px;margin-bottom:6px;\"><span style=\"font-size:12px;color:#FFFFFF;font-family:DM Sans;\">Product Line B<\/span><div style=\"text-align:right;\"><div style=\"font-size:13px;color:#22C55E;font-family:Space Grotesk;font-weight:700;\">38.7%<\/div><div style=\"font-size:10px;color:rgba(255,255,255,0.35);font-family:DM Sans;\">$19.2M<\/div><\/div><\/div><div style=\"display:flex;justify-content:space-between;align-items:center;padding:9px 12px;background:rgba(255,255,255,0.04);border:1px solid rgba(255,255,255,0.07);border-radius:6px;margin-bottom:6px;\"><span style=\"font-size:12px;color:#FFFFFF;font-family:DM Sans;\">Product Line C<\/span><div style=\"text-align:right;\"><div style=\"font-size:13px;color:#F59E0B;font-family:Space Grotesk;font-weight:700;\">21.1%<\/div><div style=\"font-size:10px;color:rgba(255,255,255,0.35);font-family:DM Sans;\">$12.6M<\/div><\/div><\/div><div style=\"display:flex;justify-content:space-between;align-items:center;padding:9px 12px;background:rgba(255,255,255,0.04);border:1px solid rgba(255,255,255,0.07);border-radius:6px;margin-bottom:6px;\"><span style=\"font-size:12px;color:#FFFFFF;font-family:DM Sans;\">Product Line D<\/span><div style=\"text-align:right;\"><div style=\"font-size:13px;color:#FF6B35;font-family:Space Grotesk;font-weight:700;\">8.4%<\/div><div style=\"font-size:10px;color:rgba(255,255,255,0.35);font-family:DM Sans;\">$6.1M<\/div><\/div><\/div><\/div><div style=\"position:absolute;top:30px;left:295px;width:235px;background:rgba(255,255,255,0.06);backdrop-filter:blur(12px);border:1px solid rgba(255,255,255,0.12);border-radius:12px;padding:18px;box-shadow:0 20px 60px rgba(0,0,0,0.4);\"><div style=\"font-size:10px;font-weight:700;letter-spacing:1.2px;text-transform:uppercase;color:#FF6B35;margin-bottom:12px;font-family:DM Sans;\">ALLOCATION ENGINE<\/div><div style=\"font-size:28px;font-weight:700;color:#FFFFFF;font-family:Space Grotesk;margin-bottom:4px;\">$4.2M<\/div><div style='font-size:11px;color:rgba(255,255,255,0.4);font-family:DM Sans;'>Overhead allocated this period<\/div><div style=\"height:1px;background:rgba(255,255,255,0.08);margin:12px 0;\"><\/div><div style=\"display:flex;justify-content:space-between;margin-bottom:6px;\"><span style=\"font-size:11px;color:rgba(255,255,255,0.45);font-family:DM Sans;\">Activity Drivers<\/span><span style=\"font-size:11px;color:#FFFFFF;font-family:DM Sans;font-weight:600;\">Auto-calculated<\/span><\/div><div style=\"display:flex;justify-content:space-between;margin-bottom:6px;\"><span style=\"font-size:11px;color:rgba(255,255,255,0.45);font-family:DM Sans;\">Cost Centers<\/span><span style=\"font-size:11px;color:#FFFFFF;font-family:DM Sans;font-weight:600;\">48 active<\/span><\/div><div style=\"display:flex;justify-content:space-between;margin-bottom:6px;\"><span style=\"font-size:11px;color:rgba(255,255,255,0.45);font-family:DM Sans;\">Audit Trail<\/span><span style=\"font-size:11px;color:#22C55E;font-family:DM Sans;font-weight:600;\">\u2713 Full<\/span><\/div><\/div><div style=\"position:absolute;bottom:5px;left:0;right:0;\"><div style=\"background:rgba(255,255,255,0.04);border:1px solid rgba(255,255,255,0.07);border-radius:10px;padding:14px 10px;display:flex;justify-content:space-around;\"><div style=\"text-align:center;padding:0 12px;border-right:1px solid rgba(255,255,255,0.1);\"><div style=\"font-size:20px;font-weight:700;color:#FFFFFF;font-family:Space Grotesk;\">48<\/div><div style=\"font-size:10px;color:rgba(255,255,255,0.4);font-family:DM Sans;margin-top:2px;\">Cost Centers<\/div><\/div><div style=\"text-align:center;padding:0 12px;border-right:1px solid rgba(255,255,255,0.1);\"><div style=\"font-size:20px;font-weight:700;color:#FFFFFF;font-family:Space Grotesk;\">Multi-Dim<\/div><div style=\"font-size:10px;color:rgba(255,255,255,0.4);font-family:DM Sans;margin-top:2px;\">Profitability<\/div><\/div><div style=\"text-align:center;padding:0 12px;\"><div style=\"font-size:20px;font-weight:700;color:#22C55E;font-family:Space Grotesk;\">100%<\/div><div style=\"font-size:10px;color:rgba(255,255,255,0.4);font-family:DM Sans;margin-top:2px;\">Audit-Ready<\/div><\/div><\/div><\/div><div style=\"position:absolute;top:10px;right:20px;background:rgba(34,197,94,0.14);backdrop-filter:blur(8px);border:1px solid rgba(34,197,94,0.28);border-radius:20px;padding:6px 14px;z-index:20;\"><span style=\"font-size:11px;color:#22C55E;font-family:DM Sans;font-weight:600;\">\u25cf Activity-Based Costing Live<\/span><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-46e2d00d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46e2d00d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ded71a\" data-id=\"2ded71a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1396bb6b elementor-widget__width-auto elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1396bb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;,&quot;_animation_delay&quot;:100}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">COST CAPABILITIES<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12fdf700 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"12fdf700\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:150}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Understand and Control Your Cost Structure<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fe420e4 elementor-widget elementor-widget-text-editor\" data-id=\"6fe420e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Replace manual Excel cost models with a governed, auditable TM1 allocation and profitability platform.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4ce1ba67 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4ce1ba67\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33.3333 elementor-inner-column elementor-element elementor-element-777fa8fb\" data-id=\"777fa8fb\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1472cd76 elementor-widget elementor-widget-text-editor\" data-id=\"1472cd76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-size:22px;line-height:1;text-align:center;margin:0;\">\ud83c\udfd7\ufe0f<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2910025f elementor-widget elementor-widget-heading\" data-id=\"2910025f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Activity-Based Costing<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36d6894a elementor-widget elementor-widget-text-editor\" data-id=\"36d6894a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Allocate costs based on activities and drivers for accurate product and customer profitability.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33.3333 elementor-inner-column elementor-element elementor-element-3e4783a7\" data-id=\"3e4783a7\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-711a14e elementor-widget elementor-widget-text-editor\" data-id=\"711a14e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-size:22px;line-height:1;text-align:center;margin:0;\">\ud83d\udcca<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-773e91de elementor-widget elementor-widget-heading\" data-id=\"773e91de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Multi-Dim Profitability<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-226fc5c0 elementor-widget elementor-widget-text-editor\" data-id=\"226fc5c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Profitability views by product, customer, channel, region, and any other dimension.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33.3333 elementor-inner-column elementor-element elementor-element-7dbe37af\" data-id=\"7dbe37af\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a25a9c4 elementor-widget elementor-widget-text-editor\" data-id=\"6a25a9c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-size:22px;line-height:1;text-align:center;margin:0;\">\ud83d\udca1<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3670115b elementor-widget elementor-widget-heading\" data-id=\"3670115b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cost Driver Analysis<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96aa07 elementor-widget elementor-widget-text-editor\" data-id=\"96aa07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Identify cost drivers and model the financial impact of operational changes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cb810cb elementor-widget elementor-widget-spacer\" data-id=\"3cb810cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3dd7688f elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3dd7688f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33.3333 elementor-inner-column elementor-element elementor-element-47eed5c8\" data-id=\"47eed5c8\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4406deb8 elementor-widget elementor-widget-text-editor\" data-id=\"4406deb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-size:22px;line-height:1;text-align:center;margin:0;\">\ud83d\udd04<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-631e1839 elementor-widget elementor-widget-heading\" data-id=\"631e1839\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Allocation Automation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6eb5763d elementor-widget elementor-widget-text-editor\" data-id=\"6eb5763d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Automated allocation runs with full methodology documentation and audit trail.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33.3333 elementor-inner-column elementor-element elementor-element-42b26553\" data-id=\"42b26553\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d5823ca elementor-widget elementor-widget-text-editor\" data-id=\"5d5823ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-size:22px;line-height:1;text-align:center;margin:0;\">\ud83d\udcc8<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70e87ef8 elementor-widget elementor-widget-heading\" data-id=\"70e87ef8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Margin Bridge<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da62892 elementor-widget elementor-widget-text-editor\" data-id=\"2da62892\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Variance analysis explaining margin changes from volume, price, mix, and cost factors.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33.3333 elementor-inner-column elementor-element elementor-element-4b07e433\" data-id=\"4b07e433\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7122e31 elementor-widget elementor-widget-text-editor\" data-id=\"7122e31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-size:22px;line-height:1;text-align:center;margin:0;\">\ud83c\udfaf<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-799b4de1 elementor-widget elementor-widget-heading\" data-id=\"799b4de1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cost Reduction Planning<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-474f1b2 elementor-widget elementor-widget-text-editor\" data-id=\"474f1b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Model cost reduction initiatives and track delivery against financial targets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-48d71831 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"48d71831\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2494778e\" data-id=\"2494778e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4272726e elementor-widget__width-auto elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"4272726e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;,&quot;_animation_delay&quot;:100}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">READY TO GET STARTED<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60ff259a elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"60ff259a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:150}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get Full Visibility Into Your Cost Structure<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e7204ed elementor-widget elementor-widget-text-editor\" data-id=\"4e7204ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>See ProfitCy\u00ae Cost Management with a personalized demo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3f6544ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f6544ab\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-narrow\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-478c4537\" data-id=\"478c4537\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-48ba1ae2 elementor-align-left elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-button\" data-id=\"48ba1ae2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:500}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"\/get-a-demo\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book a Demo \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1c797930\" data-id=\"1c797930\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-79faa0de elementor-align-left elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-button\" data-id=\"79faa0de\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:600}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Talk to a Consultant<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>PROFITCY\u00ae COST MANAGEMENT Cost Management &amp; Allocation Planning on IBM Planning Analytics ProfitCy\u00ae Cost Management provides activity-based costing, cost allocation, and profitability analysis \u2014 replacing complex Excel models with a governed TM1 platform. Activity-based cost allocation across cost centers and products Profitability analysis by product, customer, channel, and region Fully integrated with the financial plan [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"nf_dc_page":"","site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-8625","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/forquestsolutions.com\/staging\/7345\/wp-json\/wp\/v2\/pages\/8625","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/forquestsolutions.com\/staging\/7345\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/forquestsolutions.com\/staging\/7345\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/forquestsolutions.com\/staging\/7345\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/forquestsolutions.com\/staging\/7345\/wp-json\/wp\/v2\/comments?post=8625"}],"version-history":[{"count":10,"href":"https:\/\/forquestsolutions.com\/staging\/7345\/wp-json\/wp\/v2\/pages\/8625\/revisions"}],"predecessor-version":[{"id":9940,"href":"https:\/\/forquestsolutions.com\/staging\/7345\/wp-json\/wp\/v2\/pages\/8625\/revisions\/9940"}],"wp:attachment":[{"href":"https:\/\/forquestsolutions.com\/staging\/7345\/wp-json\/wp\/v2\/media?parent=8625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}