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Beyond Salary: The CTO's Guide to Total Cost of Ownership

Foreword: The Flawed Conversation

The conversation about engineering cost is fundamentally broken. It revolves around a single, dangerously misleading number: the hourly rate or the base salary. Your CFO sees a lower number on a spreadsheet from an offshore vendor and calls it a "win," while you, the CTO, are left to deal with the catastrophic second-order effects: delayed timelines, burned-out senior engineers, and a constant state of fire-fighting.

This is not a sustainable way to build a high-performance engineering organization. A true financial analysis must account for the Total Cost of Ownership (TCO), a model that includes not just direct costs, but also the massive, often unmeasured "hidden taxes" on your budget: the cost of slow hiring, the penalty for poor quality, and the operational drag of managing a fragmented, global team.

The Playbook's Purpose

This guide is your strategic weapon. It provides a CFO-ready framework, presented as a series of "Computational Cost" cards, to systematically dismantle the "cheaper is better" argument. Each card isolates a specific hidden cost, quantifies its financial impact using simple formulas, and demonstrates how an integrated nearshore platform turns that cost center into a source of value. This is how you shift the conversation from cost-cutting to strategic investment in velocity, quality, and risk mitigation.

The Computational Cost Cards: A CFO-Ready Analysis

Each card isolates a specific "hidden tax" on your engineering budget, quantifies its impact, and shows the TeamStation AI solution. Use these to build your business case.

Seat Cost Delta — Sticker vs Fully-Loaded

Cost

The Pain (Problem)

U.S. senior salaries look manageable… until benefits, taxes, tools, and overhead land on the P&L.

The Gain (Solution)

Replace/augment seats with nearshore seniors at an all-in, fully-loaded rate.

Computational Proof

SavingsYr = ((Salary*(1+burden))/12 - NearshoreFee) * 12

Example Calculation

Inputs:

Salary:180,000
burden:0.35
NearshoreFee:6,960

Outputs:

Annual Savings:$150,480

Based on a fully-loaded cost including a typical 35% for U.S. payroll burden (taxes, benefits, 401k).

Drill Down
The CFO Question: How many seats until this delta funds an entire roadmap line item?

Team Delta — Six Seniors, One Decision

Cost

The Pain (Problem)

You need a full squad; headcount is frozen.

The Gain (Solution)

6 nearshore seniors under one contract, one invoice, one SLA.

Computational Proof

TeamSavingsYr = SavingsPerSeatYr * TeamSize

Example Calculation

Inputs:

SavingsPerSeatYr:150,480
TeamSize:6

Outputs:

Annual Team Savings:$902,880

Scales linearly. This saving alone can fund an entire additional product team or strategic initiative.

Drill Down
The CFO Question: What could you ship with an extra $75,240/mo in engineering oxygen?

Cost of Vacancy — The Invisible Tax

Speed

The Pain (Problem)

Roles stay open; velocity stalls; opportunity cost compounds.

The Gain (Solution)

Bench-ready nearshore talent; start in weeks, not quarters.

Computational Proof

Revenue_Recaptured = (Daily_Value) * (TTH_current - TTH_TS)

Example Calculation

Inputs:

Daily Value:2,740
TTH current (days):45
TTH TS (days):9

Outputs:

Revenue Recaptured:$98,640

Time-to-Hire (TTH) is a direct lever on revenue. Faster hiring pulls future revenue into the current fiscal year.

Drill Down
The CFO Question: What did last quarter’s open req actually cost your roadmap?

PR “LGTM” Latency — Days Lost to Time Zones

Speed

The Pain (Problem)

One PR → one day lost; reviews trickle in overnight.

The Gain (Solution)

Same-day PR SLAs in your timezone.

Computational Proof

Savings/mo = PRs/mo * (ΔReview_Hours) * C_dev_hour

Example Calculation

Inputs:

PRs per month:120
ΔReview Hours:3
C dev hour:85

Outputs:

Monthly Savings:$30,600

This calculates the cost of developer time wasted waiting for feedback, a direct hit to productivity.

Drill Down
The CFO Question: How many quarters died waiting for “Looks Good To Me”?

Faster Onboarding — Time-to-Productivity

Speed

The Pain (Problem)

New engineers take weeks to add useful code.

The Gain (Solution)

Playbooked onboarding with nearshore leads embedded in your rituals.

Computational Proof

Value = Hires * Daily_Cost * Days_Saved

Example Calculation

Inputs:

Hires:6
Daily Cost:650
Days Saved:10

Outputs:

Onboarding Value:$39,000

A structured onboarding process directly translates to faster time-to-value for every new hire.

Drill Down
The CFO Question: What is your measured ΔTP seat-by-seat?

Change-Failure Rate — Fewer Hotfix Fridays

Quality

The Pain (Problem)

Failed changes burn cash and trust.

The Gain (Solution)

Shift-left QA, contract tests, and canary releases run by our platform crew.

Computational Proof

Savings/mo = Deploys * (ΔCFR) * C_incident

Example Calculation

Inputs:

Deploys:60
ΔCFR:0.05
C incident:15,000

Outputs:

Monthly Savings:$45,000

Improving Change Failure Rate (CFR), a core DORA metric, directly reduces the high cost of incident response.

Drill Down
The CFO Question: Which metric—CFR, MTTR, or both—hurts your renewals more?

Attrition & Replacement — Context Reset Penalty

People

The Pain (Problem)

Night-shift offshore drives churn; you keep paying the knowledge tax.

The Gain (Solution)

Same-day schedules + retention ladders + documented runbooks.

Computational Proof

Savings/yr = Team * (ΔAttrition_Rate) * C_replace

Example Calculation

Inputs:

Team Size:12
ΔAttrition Rate:0.1
C replace:30,000

Outputs:

Annual Savings:$36,000

Lowering attrition avoids the massive costs of recruiting, interviewing, and ramping up a replacement.

Drill Down
The CFO Question: How many ‘new intros’ did your squad do this month?

Management Overhead — Meetings You Don’t Need

Ops

The Pain (Problem)

EMs/PMs spend hours herding vendors across time zones.

The Gain (Solution)

Single vendor, single SLA, single cadence.

Computational Proof

Savings/yr = 12 * ((EM_hrs*C_EM + PM_hrs*C_PM) * reduction)

Example Calculation

Inputs:

EM hrs:30
PM hrs:20
C EM:120
C PM:95
reduction:0.5

Outputs:

Annual Savings:$33,000

This is a direct productivity gain for your most expensive and valuable management resources.

Drill Down
The CFO Question: What would your EM do with 10 hours/week back?

Compliance & Security — Questionnaire Drag

Risk

The Pain (Problem)

SOC2/ISO gaps stall enterprise deals.

The Gain (Solution)

Built-in SSO/SAML/SCIM, SBOMs, audit trails—operated in-timezone.

Computational Proof

Savings/yr = Hours_Saved * C_hour

Example Calculation

Inputs:

Hours Saved:250
C hour:110

Outputs:

Annual Savings:$27,500

Having an audit-ready posture from day one dramatically reduces the internal time spent on security questionnaires.

Drill Down
The CFO Question: Which control is blocking the biggest open opportunity right now?

All-in vs. “All-these-Invoices”

Consolidation

The Pain (Problem)

Fragmented vendors → duplicated tools, travel, and shadow staffing.

The Gain (Solution)

Consolidate under one SLA at a fully-loaded rate.

Computational Proof

Savings/yr = Travel + Duplicate_Tools - Credits

Example Calculation

Inputs:

Annual Travel:20,000
Duplicate Tools:25,000
Credits:8,000

Outputs:

Annual Savings:$37,000

Vendor consolidation reduces direct costs and eliminates the soft costs of managing multiple relationships.

Drill Down
The CFO Question: How many vendors do you really need to ship one roadmap?

The Verdict: From Cost Center to Value Driver

The Strategic Conversation

The purpose of this framework is to elevate your conversation with Finance from a tactical argument over salaries to a strategic discussion about value creation and risk management. When you can walk into the boardroom and quantify the cost of slow hiring, the financial impact of poor quality, and the productivity gain from time-zone alignment, you are no longer just a manager of technical resources. You are a business partner making a data-driven case for investing in a system that generates a clear, predictable ROI.

A low hourly rate is a vanity metric. Predictable TCO, accelerated revenue, and mitigated risk are the metrics that get budgets approved and build enduring companies. This framework is your tool to prove it.

Variables for Estimation

A legend of variables used in the computational cost cards.

Salary (US)burden (e.g., 0.35)NearshoreFeePRs/moΔReview_HoursC_dev_hourDeploysΔCFRC_incidentHiresDaily_CostDays_SavedTeamSizeΔAttrition_RateC_replaceEM_hrsPM_hrsC_EMC_PMreductionHours_SavedC_hourTravelDuplicate_ToolsCreditsDaily_ValueTTH_currentTTH_TS

Ready to Build Your Business Case?

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