Tampereen Ateria (City of Tampere):

• Profitability evaluation of catering service. Financial competitiveness compared to other producers. Competitor analysis. Market analysis. Conclusions and action proposals with financial calculations. 175 kitchens.
• Evaluation of development potential. Activity based pricing. Planning of processes. Value analysis of customers. Planning of kitchen network and logistics. 175 kitchens.

Espoo Catering (City of Espoo):

• Development of calculation model of kitchen workforce. Value discussion. Customer inquiry. Activity-Based Costing. 167 kitchens.

South Karelia social and health district:

• Kitchen network of a hospital district and nine municipalities (112 kitchens). Cost and process analysis. Proposals for organization and structure of kitchen network. Savings calculations.

Cost analyses and tendering documents:

• Municipality of Kruunupyy (outsourcing)
• Town of Nilsiä (outsourcing)
• Town of Kristiinankaupunki (outsourcing)
• Town of Varkaus (cost analysis)
• Municipality of Hausjärvi (outsourcing)
• Municipality of Hämeenkyrö (cost analysis)