This paper presents a methodology combining a flow optimization and a cost models in order to, simultaneously, realize a tactical planning of a productive system, and evaluate the financial performance of the proposed plans. The system addressed is a multi-site, multi-product supply chain structure with finite capacities of production, storage and transport. In order to model physical flow, we propose an optimization model taking into consideration all the physical system’s constraints. It calculates production and transport plans while maximizing demand satisfaction rate. Then, in order to financially evaluate the solution found by the optimization model, we propose a cost model using Activity Based Costing (ABC) as a valuation method using cost drivers mechanism. Finally, in order to couple both optimization and cost models in a global integrated model, we use an approach called PREVA for PRocess EVAluation, generally used to set up a supply chain’s management control system using financial and physical metrics.