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PHI | Cost-To-Serve & Profit Management Software

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PHI is a profitability management platform built on the Cost & Profit to Serve methodology. It helps companies move beyond averages and aggregates to understand the real economics of their business: how much profit each customer, product, channel and route actually generates or destroys. The problem it solves. Most companies make decisions on numbers that everyone accepts but no one can defend. Traditional costing spreads indirect costs using broad allocation bases (volume, units, revenue), so high-volume customers absorb costs they don't cause, while complex, low-volume customers look cheaper than they really are. The result is an aggregate P&L that hides where value is created or destroyed. PHI replaces that with a granular, defensible number. How it works. PHI integrates financial, commercial and operational data into a single economic model, in three stages: Data preparation. PHI ingests, cleans and standardizes source files with varying structures, guaranteeing consistency and integrity every period. The flow is configured once and becomes reproducible: each period you refresh the source, run the flow and get the output, with no manual work. Calculation engine. Using Activity-Based Costing, PHI assigns each cost to the activity that generates it and to whoever consumes it, with configurable drivers and unlimited allocation stages. It produces a granular P&L by customer, product, channel and route, traceable from the source data to the calculation rule and the final result. Applied intelligence. An AI opportunity detector analyzes the granular P&L and automatically surfaces margin leaks and the levers to move, prioritized by impact. Each opportunity includes category, priority, period and estimated impact, and can be turned into a tracked initiative with real economic follow-up. Argos, the AI assistant. PHI includes Argos, a conversational AI assistant embedded in every chart. Users can ask questions about any visualization and get answers grounded in the chart's live context and active filters, for example what drives a P&L waterfall, which line had the biggest positive or negative impact, or how the current period compares to the same period last year. Key capabilities: Granular P&L by customer, product, channel and route Activity-Based Costing engine (Cost & Profit to Serve) with configurable drivers and unlimited allocation stages Automated data preparation and integration (ETL) from multiple sources AI opportunity detector with impact-prioritized recommendations Argos AI assistant to query any chart in context Executive dashboards with filters and comparable periods Custom, exportable reports BI connection (Power BI, Fabric, Tableau, Databricks) Initiative tracking with economic follow-up and status Flexible business-rule modeling without IT dependency Full calculation traceability and auditability Deployment and data security. PHI runs fully managed by the PHI team (single-tenant, isolated workspaces) or self-hosted in the client's own cloud. In both cases, client data never leaves the client's environment during analysis. Outcomes. With a granular, traceable and auditable number, teams stop arguing about the number and start deciding: reallocating resources, fixing unprofitable customers, routes and product mixes, and capturing margin where it was actually being lost. Founded in Argentina, PHI works with companies across Latin America.

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