Cost-to-serve redesign: Business case assumptions and research pack

Build the evidence base behind a cost-to-serve redesign. The pack sets out a reproducible time-driven costing method for cost per customer and service margin, rules that stop capacity release being counted as cash, a scored assumption register, a source log, a research-question register, governance gates, KPIs and a fully worked synthetic case with a failure case.

Asset IDSTX-A0123

CategoryIntelligence and Research Methods

TierRead and Download

Prepared byStratenity Advisory Team

Executive summary

A research and assumptions pack for testing which service changes genuinely improve unit economics before a cost-to-serve business case goes to approval. Every figure is traced to evidence or labeled as a hypothesis.

What is inside

What this pack covers

A repeatable time-driven costing method for cost per customer and service margin, with written-out formulas. Netting rules for channel shift and rules for converting capacity into cash. Scoring anchors for evidence strength and decision impact. Approval gates, a risk register and KPI definitions with a named measurement owner. A worked synthetic case with a failure case, an alternate scenario and an assumption-challenge exercise. Editable registers for assumptions, sources and research questions, plus a costing worksheet and a capacity-to-cash checklist.

Purpose and decision
Context and applicability
Inputs and evidence
Definitions and assumptions
Method and analytical logic
Current-state assessment
Options and business case
Recommended design
Execution and activation
Governance and risk
Measurement and benefits
Worked example and practice
Working tools and references

How to use it

How to use this pack

Start by framing the service changes under consideration and opening the three registers. Build a reconciled baseline of activity costs from your own data. Run an assumption challenge with someone who did not build the model to separate observations from hypotheses. Then turn the weakest high-impact assumptions into research questions or pilots with stop rules before the case reaches its approval gate.

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Stratenity Advisory Team. (2026). Cost-to-serve redesign: Business case assumptions and research pack. Stratenity Library. https://www.stratenity.com/resources/library/intelligence-research/cost-to-serve-redesign-business-case-assumptions-and-research-pack

Stratenity Advisory Team. "Cost-to-serve redesign: Business case assumptions and research pack." Stratenity Library, 2026, www.stratenity.com/resources/library/intelligence-research/cost-to-serve-redesign-business-case-assumptions-and-research-pack.

Stratenity Advisory Team. "Cost-to-serve redesign: Business case assumptions and research pack." Stratenity Library, 2026. https://www.stratenity.com/resources/library/intelligence-research/cost-to-serve-redesign-business-case-assumptions-and-research-pack.

Stratenity Advisory Team (2026) Cost-to-serve redesign: Business case assumptions and research pack. Stratenity Library. Available at: https://www.stratenity.com/resources/library/intelligence-research/cost-to-serve-redesign-business-case-assumptions-and-research-pack (Accessed: the date of access).

@misc{stratenity_stxa0123, author = {{Stratenity Advisory Team}}, title = {Cost-to-serve redesign: Business case assumptions and research pack}, year = {2026}, publisher = {Stratenity Library}, howpublished = {\url{https://www.stratenity.com/resources/library/intelligence-research/cost-to-serve-redesign-business-case-assumptions-and-research-pack}}, note = {Asset ID STX-A0123} }

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Cost-to-serve redesign: Business case assumptions and research pack

What this pack covers

This is a taste. The full library goes deeper.

Stratenity is the AI Operating System for Strategic Execution™.

Stratenity is the AI Operating System for Strategic Execution^™.