Cost and performance accounting, cost management

Decision-making through cost and performance accounting: 80 percent of all operational decisions can be made with the help of cost and performance accounting! From the decision on own or external purchase up to the definition of the product portfolio or the optimal sales structures.

The basis of any management reporting system and controlling is a meaningful cost and performance calculation. This may, among other things, the following findings are derived:

  • Strategies and measures to solve the fixed cost and overhead problems and to uncover cost-cutting potential.
  • make operating structures more efficient, stabilise profitability and liquidity, or to improve.
  • Control of the company’s profitability and cost and result planning.

Our consultants carry out the following activities in detail:

  • Is-analysis of the existing cost and performance accounting and creation of strength and weakness profiles.
  • Conception of a meaningful and decision-oriented cost and performance calculation.
  • Installation/analysis of cost accounting-based key figure systems.
  • Implementation of customer-specific cost element calculations and installation or optimization of cost center and profit center accounting.
  • Concrete implementation, analysis and evaluation of the operating statement and cost object accounting on the basis of the company’s internal operating data and actual accounting figures.
  • Determination and analysis of the objective operating result.
  • Company/industry-specific cost structure analyses and creation of cost profiles.
  • Line of income statements, sales route analysis, customer profitability calculations, item performance statements, phased profit contribution calculation / partial cost accounting.
  • Break-even point analysis, including development of cost-calculated discount tiers and price levels with a view to achieving plan results.
  • Expansion of cost accounting for flexible planned cost accounting.
    Introduction of practical process costing (Activity Based Costing), Life Cycle Costing and Target Costing.
  • Conception and development of key figure systems for the individual divisions and levels of the company.
  • Link cost and performance accounting to external accounting, especially for IFRS Conversion.
  • Develop company-specific intelligent costing and reporting tools.
  • Presentation, presentation and handover of the developed overall concept as well as handover of the detailed documentation.
  • If necessary, complete external support or implementation of the monthly quarterly or annual cost and performance calculation.
  • Professional training / workshops / coaching as well as support for the operational transition work – we are always at your disposal as a contact person for questions on these topics!


Receive funding for DGC consulting services!

Please also take note of the offered DGC software and data support, (in-house) seminars, practical workshops.

Do you have any questions?

If you are interested, please contact the appropriate contact person or contact us directly: