Cost optimization is a perennial theme in securing and expanding profits in the manufacturing industry, but the following issues remain: (1) The structure of manufacturing costs is not well understood; therefore, the effect of cost reduction is not properly calculated. (2) The lack of methods and opportunities to gain fresh perspectives leads only to ideas that are an extension of current ones. (3) Even when such an idea emerges, it is neglected due to the top priority given to achieving the goals of the department, or due to a conflict of interest between departments. ABeam Consulting offers assets based on its extensive experience in on-site improvement utilizing DX and supports cost planning in areas that are difficult to realize by the client on their own.