Consulting process

Greko process resource consumption accounting – customized controlling

Every organization has individual requirements for the product / market combination. Therefore, the executives need to adjust the information system accordingly.

Project approach

Due to the extensive tasks and to achieve first quick successes “quick wins”, the introduction should take place in the following stages:

1.1 Needs

Preliminary test for feasibility

1.2 Expectations:

Executives & MA

1.3 Data source:

Viewing existing planning principles

Collection of data sources

Possibilities of interfaces for the pre-systems

. . .


Planning basis & identified data sources

Goal & requirement for reporting

Information to employees

Planning calendar

2.1 Process survey

Appraisal interviews about the structure of the cost centers & processes, “activity analysis”

Starting the innovation process

2.2 Allocatability

internal cost allocation

Quantity structure / costing sales / – production & buying

Cost objects / divisions

Designing contribution calculation

. . .


Determination of the product and the customer profitability

Sales support

Process calculations

Reporting of the customer profitability

3.1 Costing planning

Indirect cost planning per cost center & process performance

Planning of internal cost allocation

Billing of the quantity structure of the CM sub-processes in product costing

3.2 Profit control

Identifying the inefficiencies

RTD analysis

Process costing

Indirect cost planning


. . .


Process cost rate

Indirect cost planning

Product costing

Cost consciousness

Market orientation

4.1 Output orientation

Resource planning derived from quantity / demand planning

flexible RTD demand / Flexible budget

4.2 Productivity results

Value-analytical examination of all the possibilities for the cost reduction

Quantification of the effects

4.3 Simulations

Quantities x price
. . .


Savings realized with the increased quality

Impact of the strategic decisions on the capacity requirements

5.1 Principles

Component EN ISO 9001

Greko as a data feedback system of the activity based costing

5.2 Implementation CIP

Small steps to competitiveness

Coordination with QS Management / PDCA

5.3 Potential for improvement


Innovation management

. . .


Human resource development

Customer / product quality

Better work processes

Increase in communication

Continuous innovation

Clear management style