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Essilor Group, the world leader for corrective lenses, implements a SAP Profitability & Cost Management platform. Satriun Group rapidly developed an Activity Based Costing IT model that reintroduces the principle of causality and relies on a the French CIGREF framework.

Key Challenges

  • Enter a virtuous circle to optimise the use of IT resources
  • Increase Return on IT Investments
  • Gain a powerful lever to approximate results to balance
  • Determine justifiable costs, prices and billing of IT Services
  • Establish a mature relation between IT and operations customers


Project Highlights

  • Implementation according to the CIGREF reference framework
  • Integration of a Total Cost of Ownership calculation for applications
  • Development of an internal invoicing process with full cost transparency and traceability
  • Development of an exhaustive calculation of infrastructure costs


Key Benefits

  • Ability to justify and trace costs per infrastructure and application
  • Simulations can easily be designed and used to identify impacts of structural changes
  • Improved communication between CIO and customers
  • Extensive improvement of the overall performance management


The team at Satriun Group have unique knowledge in costing which permitted us to efficiently conduct a needs analysis and provide high quality project support. This enabled us to deliver the project in a record time of five months.

Arnaud Courbot

CFO IT Corp, Essilor Group

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