Margin structure · The cost to serve model · Element
The service costs
Support, onboarding, account management and customisation — the costs that hide in overhead.
The part
What it is
These are where cost to serve actually differs between customers, and they are almost always allocated as an average, which defeats the purpose.
A rough time estimate per customer is far more informative than a precise average across all of them.
The smallest level
The attributes it carries
Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.
Time spent
Hours consumed per period, which is the honest basis for allocating service cost.
Duration shared type