We started luxenavari in 2019 because traditional budgeting wasn't working for most businesses. Spreadsheets and static plans couldn't keep up with reality.
Most finance teams spend weeks building annual budgets that become outdated within months. That's the problem we set out to solve. Activity-based budgeting connects spending directly to what you actually do—not just historical patterns or wishful thinking.
We've seen manufacturing companies cut waste by tracking costs at the production line level. Retail businesses that finally understood which store activities drove profit versus just revenue. Service firms that could price accurately because they knew the real cost of delivering each service.
Our approach came from working with Brisbane manufacturers who needed better cost visibility during the 2020 disruptions. When supply chains broke down, companies with activity-level detail could adapt. Those relying on traditional budgets were flying blind.
That experience shaped everything we teach. Real-world application matters more than theoretical perfection. Our training programs help finance teams build systems they'll actually use—not abandoned spreadsheets gathering digital dust.
Based in Raymond Terrace, we work with businesses across Australia who want their budgets to reflect operational reality. We're not consultants who swoop in and leave. We're educators who transfer knowledge so your team owns the process.
We start by identifying what your business actually does. Not departments or cost centers—the specific activities that consume resources and create value. This foundation changes how you see every dollar.
Understanding why costs happen matters as much as tracking them. We teach you to identify the real drivers behind spending so your budgets respond to operational changes automatically.
Activity-based budgeting isn't a one-time project. We build frameworks that evolve with your business, incorporating new activities and adjusting drivers as your operations change throughout the year.
We're practitioners who've implemented these systems in real businesses before teaching them. Our experience comes from solving actual budget problems, not just studying theory.
Spent eleven years implementing activity-based costing in food processing and automotive suppliers. Callum's practical approach helps production teams see exactly where costs accumulate on the factory floor. His September 2025 workshop series focuses on tracking material and labor drivers in variable output environments.
Built activity-based budgets for consulting firms, accounting practices, and professional services across Sydney and Melbourne. Henrik understands the challenge of costing intangible outputs. His training helps service businesses move beyond hourly rates to understand true project profitability. Next program starts November 2025.
