Every organization has individual requirements for the product / market combination. Therefore, the executives need to adjust the information system accordingly.
Consulting process
Greko process resource consumption accounting – customized controlling
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. Preparation
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
. . .
Results
Planning basis & identified data sources
Goal & requirement for reporting
Information to employees
Planning calendar
2. Design modeling
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
. . .
Results
Determination of the product and the customer profitability
Sales support
Process calculations
Reporting of the customer profitability
3. Analytical planning contribution accounting
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
Transparency
. . .
Results
Process cost rate
Indirect cost planning
Product costing
Cost consciousness
Market orientation
4. Planning & controlling of resources / costs
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
. . .
Results
Savings realized with the increased quality
Impact of the strategic decisions on the capacity requirements
5. Activity based costing improvement
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
Suggestions
Innovation management
. . .
Results
Human resource development
Customer / product quality
Better work processes
Increase in communication
Continuous innovation
Clear management style