Develin & Partners is a UK-based management consultancy specialising in cost management: Lowering costs: Improving Services: Increasing profitability We work extensively in:• Higher Education • Wholesale, Retail & Logistics• Healthcare • Financial Services• Manufacturing • Food & Drink• Construction, Oil & Chemical • Utilities• Public Sector • Media and CommunicationsServices we provideDevelin & Partners uses its experience to guide clients along a path to get rapid results, real added value and commitment to change. The approaches we use include:Activity Based Costing and Management• Activity Based Costing• Measure & Improve Product and Customer Profitability• Costing Shared, Outsourced and Central Services Business Process Management • Cost Reduction & Service Level Improvement• Overhead Cost Management• Re-engineering Business Processes Working Capital Optimisation• Reverse flow analysis