CF Insights Activity-Based Costing Toolkit

Updated June 2024

The Activity-Based Costing (ABC) toolkit helps your community foundation assess the performance of your community foundation’s products and services to make informed decisions and improve sustainability. Match economics to mission, gauge your investment in community leadership, adjust fee schedules, evaluate your revenue sources, and more. Activity-Based Costing:

• provides a full cost assessment of the foundation’s products and staff activities.
• informs decisions around product prioritization, staff allocation, and administration fees.
• supports peer benchmarking. CF Insights collects foundations’ results and provides its members with peer comparisons to aid decision-making.

Consulting services are available for any of our CF Insights operating model analysis tools. Email cfinsights@cof.org to learn more.