Case Study: Rai Way achieves precise service, site and customer profitability with Board

Ray Way - Customer Case Study

Rai Way SpA operates Italy’s TV signal production and broadcasting infrastructure—managing contribution, transmission and broadcasting across about 2,500 sites and 21 offices—with most revenue tied to a five‑year Rai contract and growing third‑party and tower‑rental business. Facing entry into a more competitive market, Rai Way needed a reliable Cost Accounting system to determine profitability and contribution margins by service, site and customer despite complex, technology‑intensive “combined” costs and uneven data quality between Occasional and Permanent Circuits.

BOARD implemented a hybrid cost‑accounting model that classifies costs as direct, line‑indirect and indirect, uses SAP data where reliable and original systems where deeper detail is needed, and defines five ideal Site types with specific consumption regimes and allocation drivers. The approach standardized allocations under normal operating assumptions, lowered the relative share of indirect costs across service aggregates, and delivered clear service-, site- and customer‑level margins to support unified margin analysis and better commercial decision‑making.

Rai Way