1. Healthcare

apc.Toolbox Greko
Would you like to find out
where you are losing money
in your enterprise, instead of
increasing your business?
updated February 2015
© all rights reserved by advanced profit control
Leading with method, control with system
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advanced profit control
Holistic Management
Company Control
apc.Toolbox Greko
Financial- & Liquidity Planning
The human factor should be the main focus
CVB © Customer Value Benefit Analysis
Cooperation Partners
www.greko.at
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Areas of expertise
advanced profit control
1
[advanced profit control] supports companies in strategic and operational issues from design to
implementation; including cost- and performance management software apc.Toolbox Greko .
"apc.Toolbox Greko is the most advanced software for continuous and consistent cost- and
performance management within the complete company."
apc.Consulting Portfolio of Leadership – Consulting
Integrated Corporate
Management
Strategy development
Business models
Processes
Organization
Personal Guidance
to objectives
Strategy implementation
with the Balanced Scorecard
Cost- & PerformanceManagement
IT Controlling
Systems
Planning, Control &
Variance analysis
apc.Controlling Software
Business simulations
Customer benefit analysis
Liquidity management
Cash Planning System
Period-based planning & analysis
Instruments of autonomous selforganization in organizational units
www.greko.at
process compliant
marginal costing
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Why our clients trust us
advanced profit control
1
GREKO made it possible for us to financially illustrate our business in its divisions clearly.
Thus we have a solid and sustainable basis to support strategic decision making processes in
the best possible way.
Mr. Dipl. Ing. Christian Stöger – Head of Controlling - Payment Service - Vienna
apc.Toolbox Greko process technology as well as their support give already in the planning
phase the relevant cost and performance data for all managers.
Mrs. Margit Prettenhofer – Administrative Office of the Province / Lower Austria
Informationtechnology - St. Pölten
„apc.Toolbox Greko is the epitome of clear, flexible and economic knowledge and expertise.“
Mr. Dir. Karl Jagsch CEO at KSV1870 AG - Vienna
"The advantages are simply a wide range of possibilities in the cost and performance accounting,
as well as sector specific calculations in which other providers cannot deliver."
Mr. Andreas Labner is CFO of- PayLife Bank GmbH - Vienna
“The calculations of scenarios of variances are fascinating and the monthly comparison is vital.
The novelty with „apc.Toolbox Greko “ is the presentation of real target figures based on piece
work within all our Loden departments and hence a dynamic achievement of targets if possible.
An absolute ‘must’ for managers!
Mr. Johannes Steiner CEO – Steiner 1888 – Mandling - Austria
"It is a pleasure to work with apc.Toolbox Greko . Questions are met with answers and all our
requirements are fulfilled. We can translate all information into our operational planning.
Flexibility and transparency are definitely the strengths.“
Mr. Mag. Arno Obrietan CFO of AKM – Vienna
“apc.Toolbox Greko impress with their incredible flexibility!”
Mr. Mag. Hannes Lechner Head of Controlling at
ISD Innsbrucker Soziale Dienste GmbH – Innsbruck - Austria
www.greko.at
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Selection of clients…
advanced profit control
www.greko.at
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References
International Project Experience (Excerpt from 1997 to 2011)
advanced profit control
1
Our consultants have many years of experience in corporate management organization and -control.
FINANCE PROJECTS
Industrial
Sector
CONTROLLING PROJECTS
Industrial
Sector
Interim Management Controlling
Seminars
Cost- & Benefit Management
Collecting Society.
apc.Toolbox Greko
Steel mill
Management & Control Concept
Machine Constr.
Fin. Planning & Customer Benefit Analysis
Tourism
Company Management including BSC
Internet shop
Setup operating costs
Real Estate
apc.Toolbox Greko
Electronics
Interim Management
Furniture Ind.
Cost- & Benefit Management
Public Admin.
Strategy Development
Textiles
Cost- & Benefit Management
Bank
apc.Toolbox Greko
Textiles
Customer Benefit Analysis
Software
Organizational Development
Plant Constr.
Cost- & Benefit Management
Nursing Homes
Refurbishment Study
Money Trans.
Optimization and Controlling
Construction
Budgeting & Group Consolidation
Plant Constr.
Cost- & Benefit Management
Research Ind.
Budget- & Financial Planning
Hotel Industry
Reorganisation of Financial Sector
Public Admin.
Finance Planning Hotel
Tourism
apc.Toolbox Greko
Blood Donation
Process Management Dispatch
Logistics
apc.Toolbox Greko
Hospital
Planning- & Controlsystem foreign subsidiary
Bank
apc.Toolbox Greko
Printing Plant
apc.Toolbox Greko
Plant Constr,
apc.Toolbox Greko
Creditor Protect.
Organizational Development
Construction
apc.Toolbox Greko
E-Industry
Financial Planning
Leather Fact
Project preliminary and final costing
Stahlprod.
Strategy Development
Media
apc.Toolbox Greko
Machine Constr.
Corporate Management incl. BSC
Church
Project calculation Softloan finance
Public Admin.
Economic fine –tuning of company KLM
Textiles
apc.Toolbox Greko
Nuclear Medicine
Country
www.greko.at
Country
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Strategy Development
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advanced profit control
Holistic Management
Company Control
The human factor should be the main focus
apc.Toolbox Greko
Financial- & Liquidity Planning
CVB © Customer Value Benefit Analysis
Cooperation Partners
www.greko.at
7
apc.Philosophy of Business Management
People
Business Management
2
Issues
We lead people
We control / manage
operations & processes
Communication
Through communication we present
issues to the people and vice versa
Vision/Strategy
Actions /Objectives
Period-based
Planning and monitoring
Strat. Roadmap
Projeckt-related
Planning and monitoring
Instruments of autonomous
control of projects
Instruments of autonomous
control of sectors and products
Balanced Scorecard
Instruments of personal
management by objectives
www.greko.at
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all reports link from the strategy to Actual KPI‘s
Business Management
2
strategical
Operations, business oriented support with strategy development and
review, this means::
Initiation or procurement of market- and competitor analyses
Evaluation of the Product- and Market Portfolio with regard to existing
or new markets, as well as existing or new products
Plausibility check and validation of strategic revenue and earnings
objectives of the various product- and market combinations
Evaluation of alternative business models
Analysis and evaluation of the degree of the company‘s real net output
ratio (make or buy)
Analysis if cooperation or opportunities for cooperation exist
Vision/
Strategy
Structure
operational
Managerial support with strategy implementation on process – and
structure levels
Definition and analysis of business processes with the objective to
minimize interfaces
Optimization of business processes, as well as clarification if possible
conflicts with regard to objectives exist between the parties involved
with the process
Product- and section-based or project-related planning and
monitoring, starting with personalized actions and objectives outlined in
the Balanced Scorecard
www.greko.at
Business model
Process
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planning, messen, steuern
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advanced profit control
Holistic Management
Company Control
The human factor should be the main focus
apc.Toolbox Greko
Financial- & Liquidity Planning
CVB © Customer Value Benefit Analysis
Cooperation Partners
www.greko.at
10
Process costs – Realization of Potential
Company control
3
With analytical planning the persons
responsible really get to accurately
know their areas
Communication of Managers and
employees is greatly increased
Integration of objectives and actions
with KPI results in challenge,
competence & responsibility of all
employees
Current forecast and fast
simulations allow the
management to make
risk assessments
The numbers transparency creates
an excellent situation for decision
and control
Effective cost savings can be
found in processes and
management overhead
Analytical planning makes it
possible to recognize inefficiencies
www.greko.at
Accounting for internal cost allocation
causes commercial thinking and
action; thus every person responsible
controls his costs and power
consumption
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apc.Toolbox Greko – Analytical Planning
Problem definition
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More demanding customers
Incorrect information – increased costs
Tracking costs without performance context
Little transparency of overhead costs
Neglected cost center structure
No flexibility due to rigid budget projections
Insufficient functional capability of he MIS
Tracking of cost-based performance
Nonexistent period-based planning
3
Company control
Project Progress
Project phases
1
2
Months
3
4
5
Structure of processmanagement
Interfaces and
data import
Testing and delivery
Method
Result
Flexible, process-conforming marginal costs
categorized into areas of responsibility
1. Process-conforming planning of costs and performance
for cost centers, products & services
2. Internal cost allocation
3. Simple allocation of costs to services
4. Tremendous pricing improvement
5. Precise assignments /objectives for employees
6. Continuous monitoring of the expense ratio
7. Structured result- & contribution margin calculations
www.greko.at
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apc.Toolbox Greko -
Steuerung einer Auslandstochter
Problem definition
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Different posting rules
Other financial accounting software
Communication problems
Reporting structure
Cost center structure is a dead end street
Precalculation with estimated KOSA
Non-existent post-calculations
Required actions are not implemented
Company control
3
Project Progress
Project phases
1
2
Monthe
3
4
5
Structure of processmanagement
Interfaces and
data import
Testing and delivery
Method
Result
1. Introduction of apc.Toolbox Greko serves as red
thread
2. Employees like our clear structures of cost &
performance accounting
3. Concise reports and evaluation analysis enable quick
and deep insight.
4. Expense ratios for all processes facilitate internal
service charges
5. Developing cost and performance errors are detected
immediately
6. Everyone works in the native language
www.greko.at
13
apc.Toolbox Greko – Restructuring Process
Problem definition
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Decline in sales– 30%
Calculation remained unchanged for 5 years
Cost control not activated
Unreconciled full cost accounting
No YTD costing analysis from Renner & Penner
Employees had never been faced with costs and
services
7. Activity input exists, but is not coordinated
8. Problems with reduced quantities
Company control
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Project Progress
Project phases
1
2
Monate
3
4
5
Status Quo Analysis
Preparation of concept
Implementation &
monitoring
Method
Result
1. Existing KORE image with Greko
2. Processes compiled using the entire value chain –
blank process identified and disposed of
3. Rigorous revision of the cost structure
4. Development of a contribution margin calculation
Setup product calculation for simulations
5. Solved disagreements of management and MA‘s
with an employee satisfaction survey
6. The BSC–method provides objectives /actions for all
responsible employees
www.greko.at
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Process modell- Customized Controlling …
Company control
Every Organization has unique demands as far as product- / market combinations are concerned.
Therefore management is challenged to adapt the Management Information System acccordingly.
Phase 1
Phase 2
DesignModeling phase
Res
Kontext
Analysis/
Initiation phase
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 Source Analysis
 Preliminary feasibility test
 Expectations of managers
and & MA
 Review of existing
planning principles
 Survey of data resources
 Specification of reporting
requirements
 Setup of interface for
systems for planned and
actual data
 apc.Toolbox Greko
 Identification of planning
priciples and data
 Requirements for the
reporting system are
defined
 Planning calendar
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Discussion with employees
regarding the development
of cost centers / processes
Define persons responsible
for CC/accounting
Internal accounting for
services
Cost structure – cost
centers DBR
Quantity structures of cost
in conjunction with sales /
production & EK
Defined structures for the
preparation of the planning
Stipulated areas of
responsibility
Sample calculations
Consolidated cost centers
Phase 3
Phase 4
Analytical Planning
Cost Centers/Division
Evaluation Plan :
Target: Actual
Objectives/Actions
 Planning of process
performance
 Planning of overhead costs
per CC/process performance
 iLV planning
 Calculation of the quantity
structure for process
performance of intermediate
processes, product
calculation and cost units /
divisions
 DBR design
 Plausibility checks
 Simulated calculation
amount x price
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Process cost unit rates for
monitoring & billing
• Calculations per product
 Oscillating remuneration
system
 Data sources match plan
data
www.greko.at
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 Monthly continuous
controlling
 Coaching of employees
 Standard reports for clear
transparency
 Variance analysis
 Masurement of the actual
resulting effects
 Regular progress reports
Value analysis of all
possibilities to reduce costs
 Quantification of effects
 Realized savings due to
increased quality
 Instrument for permanent
improvement and
monitoring
 Customized evaluations to
be able to make correct
decisions
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apc.Toolbox Greko for GUF
Company control
3
As has already been stated in the first part of the presentation we only work with first-rate, independent,
experienced consultants. During the course of the years the enormous efficient Management Tools have
been the result.
Presentation of the
Strategy development
Analysis Product-/
Market combination
Strategy Roadmap
KNA©
apc.Toolbox Greko
Integrated Corporate Management
Structure of
the Processes
apc.greko
Software
Simple IT
Interfaces
www.greko.at
VariationAnalysis
Performance review
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The red thread…
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advanced profit control
Holistic Management
Company Control
The human factor should be the main focus
apc.Toolbox Greko
Financial- & Liquidity Planning
CVB © Customer Value Benefit Analysis
Cooperation Partners
www.greko.at
17
Experience Quality & Speed
apc.Toolbox Greko
4
Affordable maintenance &
support – customer-oriented
development
Outstanding ease of use,
copy & paste function
Uncomplicated internal
activity allocation
Flexibility of application
speed of computation
Simulation calculations:
Whats – would be– when…?
Easy to install updates – no major
server capacity required
Clearly arranged forms
and reports
High level of practical orientation
Standard interfaces for data import
www.greko.at
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Why use process oriented Cost & Performance
Accounting?
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Customer
Customer oriented all-around processing
Customer
Traditional hierarchical Organisational structure
apc.Toolbox greko
Thought process trends toward customer oriented business processes
Managers finally know the processes within their area
Focus on processes and activities
Turn-around from department results to process results
The customer‘s perspective is consistently taken into consideration
Interfaces no longer overlap
Efficiency and productivity of activities
(Expenditures, duplications, media upheavals, processing time, resources...)
8.
9.
Employee satisfaction
Base for detailed calculations
www.greko.at
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Business Processes
apc.Toolbox Greko
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An important key element is the person:
The process cost method supports any type of business model. Of importance thereby is to find the
cost drivers. This inevitably leads to the business processes.
Next, one is confronted with the performance of employees. In real life situations we experience over
and over what type of working atmosphere prevails between management and staff.
Core processes
F&E
Sales
Procurement
Innovation process
Product- & Service
development
Sales
Construction
Innovationsprozess
Source
OE
Corporate –
Business
Academy
Production
EK Serie
Production/Assembly
Series
Sales Department
Strategy
Identification of
the market for
main concept
Logistics
Production
Leistungserstellung
Controlling
HR
EK Series
Sales
Series
EK Project
Sales
projects
Assembly IB
Customer Serviceprocesses series
After Sale Service
-------------------------------------Project support
Project managment
Sales
Auftragsabwicklung - Projektmanagement
Finances
Customer
SE
IT/PM
Graz University of Technology
o.Prof. Dipl.-Ing. Dr. Ulrich Bauer
Seite 20
IT Business Processes
Geschäftsprozesse
Kunde
Teilprozesse
Hauptprozesse
apc.Toolbox Greko
Etablierung des controllingkonformen IT-Prozessdenkens
Applikationen
IT-Infrastruktur
Ressourcen
Kosten
IT - Prozesse
ERP Systeme
Betriebsserver
SE Manager
Personal
CRM
Firewall
Mitarbeiter
Lizenz- Wartung
MS Office
Service Desk
Netzwerk
Afa
Email
Notfall
Hardware
iLV Strom, m²
Pers. Contr... Fibu
BDE
Operative
Strat. Projekte
LPK Aufträge
Kostenträger
4
Anwendersupport 1st Level 2nd Level
Produkt- Leistungskatalog
Geschäftsprozesskostenmanagement
KST – Prozesse Verr. Preise
Diagram
apc.Toolbox greko
Distribution
──── Cost centers for TPK and then to ZLPK or LPK 
─∙─∙─∙ LPK to project 
─∙∙─∙∙─ LPK to customer, projects to assets
− − − − Cost centers for projects 
▪▪▪▪▪▪▪▪ Cost centers to cost centers 
─ ─ ─ Cost centers directly to customers
∙∙∙∙∙∙∙∙∙∙ Primarycosts directly to customers, VT‘s or project 
Total output
Customer
Section I
Customers
Chart complete
Customer support staff 
4
Customer
Section II
Customer
Section III
Anlagen
Projects
complete 
Order for payment
LRK
List complete
Between LPK
List complete 
LPK 10
LPK 20
Project A
Project B
Processing costs for parts
List complete 
ZLPK 1
Activity units
List complete 
Cost centers
Basic data 
Primary costs 
TPK1
BZ1
TPK2
BZ2
BZ3
BZ4
TPK3
TPK4
BZ5
BZ1
TPK5
BZ2
BZ3
TPK6
BZ4
AfA
TPK7
BZ1
Cost center BF 300
Cost center BU
200
LPK performance & products catalog
ZLPK = betweenLPK
TPK = part processing costs
BZ = activity unit
ZLPK 1
BZ2
TPK8
BZ3
Cost center PI
500
BZ4
BZ1
BZ2
KOAx
Cost
ceenterAE
400
KOAy
Additional
Primary costs
ILV
Types of costs
Primary types of costs Cost centers 
Primary types of costs Projects, customers 
Seite 22
KOAz
What does the process cost method achieve?
apc.Toolbox greko
4
Transparent presentation of the costs from different perspectives of expense ratios for one process
What are the cost for…
a customer order?
a procurement process?
provision of material?
production planning?
a new customer?
If these are present information, then you can improve it!
www.greko.at
23
Use of the Process Cost Calculation Method
apc.Toolbox greko
4
Many or few types of materials?
High amount of MGK for processing and handling of materials
High or low vertical range of manufacture?
High cost to control production
Mass-produced product or excotic variety?
Lot sizes determine the cost of handling,
order, storage as well as support- and maintenance costs per piece
Bulk- or small order?
The size of orders determines the distribution- and handling costs per piece
Expensive or less expensive distribution channels?
Customer distribution requirements as well as actual use of company
services determine the amount of costs
Special order or standardized products?
Different types of products require different resource commitments for production
www.greko.at
24
Simulation if you press the button
www.greko.at
apc.Toolbox Greko
4
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Selected Evaluations
apc.Toolbox Greko
4
1 Development of the process cost ratio for periods 1-4
2 Continuous product re-calculation as profit center
www.greko.at
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Highest quality of support
apc.Toolbox Greko
www.greko.at
4
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Decisions – Process cost rates & cost units
apc.Toolbox Greko
4
Formation of report per Prof. Hichert…
Plan - Target – Actual comparison as basis for proper,
honest feedback discussions, appreciation and
recognition should be directly aimed at the employee.
www.greko.at
28
Excerpt from the product process analysis
www.greko.at
apc.Toolbox Greko
4
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Lasting improvement of your Performance!
Utilize
Synergies
Increase
Productivity
apc.Toolbox Greko
Lower
Improve
costs
Results
4
Would you like to know from where your money
dissipates slowly and unnoticed from your business
instead of
improving your results?
Seite 30
Surplus per bed per year
•
Starting point:
•
Course of action:
apc.Toolbox Greko
Problems with results within the individual units. The costs
as budget balances were never transparent. The question not where - but for what the costs haveaccrued – could only
be answered after an activity based cost program has been
initiated. It is clear that the sustainability of the results are
impressive.
Results I
Operating result
renovation
Analysis of the organizational structure, development of the
new business model analytical planning; training of
employees in the management area, introduction of monthly
SIV discussions. Benchmarking between nursing homes..
•
Benefits:
•
The study to the right shows the nursing home‘s
success in comparison to other nursing homes
4
Umbau
With correct monthly cost information managers were able
tonotice immediately where the financial trap was located
and what had to be done! The results could be increased
immediately. The owner now saw the rise in competency of
the management and transferred more and more
organizational units.
Source: © Dr. Mayr
Page 6
Managementpanorama
Costing
CCS
Workingscenario: Managing director at the desk...
Cost Rates
Plan/Act-Comp.
Quantity Structure
CostCent Auth
Code
Planning CC
Int. Serv. Acc.
Cost Types
Output Units
Cost Units
Project Costs
Standing Orders
Mgmt. Inc. Statmt
Planned Balance Sheet
Calculations
Pre- & Postcalc.
Item List
Work Orders
Marg. Manufct.
Costs
Target Contr.
Margins
Direct Costs
Add. Charge for
Risks
Overheads
Planned Volume Sales
monthly
Degree of Publicity
Kind of Demand
ABC Customer Analysis
Product Development
CM Customer Product
Trend Investigation...
Product/Market-Portfolio
Core Competences
Width and depth of product range
LIM „less is more“
Simulation
of the strategy
with respect to
feasibility
+/Profit for the year
Mgmt. Statemt.
Market Observation Planned Result
Competition CGA
SWOT
Plann. P&L Acc.
Contr. Marg. Costing
Revenues
Process Costs__
CM 1
Overhead Costs__
Income
Selling Prices
Market Share
Risk Analysis
Customer Gain Analysis
Use
Budgeting
Mission/Values
How do we want to be
perceived?
Vision/Goals
In what do we want to
succeed?
Strategies
Ways to the goals
Resource Potentials
Learning Curve
Side Conditions
Measures
Extend Capacities?
Capital Expenditure Budget
Profitability „RoI“
Earnings DCF
Internal Interest on Capital
Value of Total Asset
Payback period
Fixed
Assets
Current
Assets
IT Architecture
Orders
Processes
Stock
Contr.&Simul.
Org.-Procedures
modern
Communication
Organasational Change
Employee Coaching
Technologies
Know How
Functional Organisation
Committment to Targets
Management by Objectives
Management by Delegation
Planned Measures
Raising
Equity
Capital
lt. Debts
st. Debts
Cash Flow Statement
Determination of
Budget
Earnings
minus
operational expenditure
= (+/-) Surplus
Working Capital
Liquidity/Qick/Current Ratio
Pay Back Time
Equity Ratio
Structure of KPI‘s
KPI Reporting
Management System
Ratio Model
Montag, 02.
Februar 2015
False Sense of Security
apc.Toolbox Greko
…how do we achieve increased sales with a positive SB – contribution margin?
Will I still be on the market tomorrow despite full cash registers today?
•
Starting point:
At first everything goes well. Attractive products –
satisfied customers – revenues increase –
champagne for the bosses – for all others Prosecco!
Changes however come quickly!
Introduction of new products does not bring the desired
sales- and profit growth; cost cutting programs do not
have the desired effect.
The company slides into a continuous minus position!
The dilemma is that true product costs are not known!
Diabolically these are however the starting point for
many sales- and marketing decisions.
•
Course of action:
Modelling of a cost management process, product
calculation with progressive profit margin calculation.
•
100%
V & V-Kosten 15%
90%
V & V-Kosten 30%
80%
Fertigungsgemeinkosten 10%
70%
Fertigungsgemeinkosten
20%
60%
50%
Fertigungseinzelkosten 45%
Fertigungseinzelkosten 10%
40%
Materialgemeinkosten
10%
30%
Material GMK 5%
20%
Benefits:
Clear, consumption based allocation / billing for internal
services from “unproductive“ areas. Thereby the true
cost-pricing is obtained = the correct basis for
decisions.
4
10%
Materialeinzelkosten 25%
Materialeinzelkosten 30%
0%
früher
heute
With the example of the German industrial enterprises Boehler, Winfried:
integration of process costing in a standard cost accounting software. In:
Männel, Wolfgang (eds.): Process costing - positions, industry experience,
software solutions. Cost accounting practice (KRP). Special Issue 1/1994.
Page 33
Planning process „Cost type H2O in detail“
Findings and why money dissipates slowly and unnoticed from your business?
•
apc.Toolbox Greko
4
Starting point:
Quantity distribution of cost type H2O is primarily
used for cooling of machinery. Was it not possible
to find a purchaser for the entire amount?
•
Course of action:
Analytical planning; what are the amounts of
water used for? A resource is defined by the
recipient.; meaning that the persons responsible
only obtain the amount that is actually needed. A
purchaser is needed for the residual amount.
•
Benefits:
Every manager, who had to plan for his areas at
least once or twice, understands his business and
can influence the costs and services accordingly.
Page 34
Visualization of Sales Planning
•
apc.Toolbox Greko
4
Starting point:
Sales planning - when compared to cost- and
benefit planning - is treated mostly like a
stepchild.
•
Course of action:
For persons responsible targeted information
produces an understanding for the importance of
sales planning and the effect it has as far as
purchasing- and production planning is
concerned. Detailed sales forecasts for sales &
profit margins, per item (-groups), sales territory,
distribution methods …
•
Strategic business units
Benefits:
The power of planning, “setting objectives“ and
to achieve these as well. Continuous monitoring
by the PIV – Plan – actual comparisons.
Page 35
Control with the Cost- & Performance Managementapc.Toolbox Greko
•
4
Starting point:
To make decisions management requires the
truth of cost covering charges!
•
Course of action:
Implementation of a cost and benefit
management. Communication & information
are the decisive criteria for the success of the
introduction of new products. The second step
is joint analysis. Allocation of services based
on quantity to internal cost allocation of the
different areas (for example: item calculation –
sales distribution) represents the last step.
•
Benefits:
•
•
Allows clear pricing and design options with
product / market combination.
Discovery of savings potential
Simulation management tools
Page 36
Compliance of Costs of long-term Calculations
•
apc.Toolbox Greko
4
Starting point:
Based on the utilization range of more than 1.5
years, it has to be ascertained that the cost
rates remain the same until completion of the
products.
•
Course of action:
•
Benefits:
Use of Greko‘s Cost & Performance
Management Tool to be able to settle and
calculate the cost centers and especially the
internal charges accurately. The monthly SIV
discussion will ensure continuous compliance of
the cost rates in the various service sections..
Management insists that the monthly SIV
discussion will take place and can thereby
counteract negative cost development
immediately and is also able to keep the cost
rates long-term at the same level
Page 37
data source
Innovative aspects with apc.greko’s activity based costingapc.Toolbox Greko
Financial
accounting
Wage
accounting
Material
management
Store
Operating data
exchange
4
ERP
apc
reporting
data processing
Performance
Measurement
Excel
Greko
Mgmt.
Extracts
Responsibility
Areas
Cost- & Performance management
Fix
format
Reimport to preceding systems
Montag, 2.
Februar 2015
Datenherkunft?
apc.Toolbox greko
BDE
FINBOOK
Financial Accounting
Activity input
4
Schedule of Assets
Inventory
Depreciation data
Number of customers
Number of printers
HICOM
Mobile Invoice
Telephone
charges
Cell phone
charges
HOST
Mainframe
expenditures
TeleAss
Telephone sets
BDE
New orders cost centers
FINBOOK
New orders cost centers
Greko
Cost- and benefits management
Page 39
Possible IT Architecture
apc.Toolbox greko
4
Greko
User
Implemented code copy
contribution margin
Greko
Greko
User
Controller
Greko
User
Greko
User
Page 40
Customer-oriented Process Concept
Design& Modeling
phase
Analysis/
Initial phase
Based on strategic
orientation & objetive,
apc.Toolbox Greko
Analytic Planning
Cost units /Sections
4
Evaluations
Actions
& Planning
Planning of internal processesservices (Resources)
to Cost Centers and Orders
,
Analysis of requirements
Preliminary check for feasibility
Expectations of Managers
Involvement of employees
Analysis of available data
Create implementation team
Creation of data base with
quantity structure of costs
Planning Preparations:
Sales & Purchasing
Production
Internal Services
With the cooperation
of persons responsible
for the process
1-3 Man-days
Allocation of
cost units (KTR)
according to: Processes
calculations
GE – business units
AG – work groups
AA - types of orders
Presentation
of results!
A basis for
continuous
improvement
Definition of all
performance- & processresources.
2- 5 Man-days
2 -4 Man-days
1-3 Man-days
Page 41
Finance- & Liquidity Planning
1.
2.
3.
4.
5.
6.
7.
8.
5
advanced profit control
Holistic Management
Company Control
Place the human factor in the center
apc.Toolbox Greko
Financial- & Liquidity Planning
CVB © Customer Value Benefit Analysis
Cooperation Partners
www.greko.at
42
Financial- & Liquidity planning
Financial Planning
5
Surplus / Additional Financial resources required
Time
Short-term
about 1 month
Long-term
www.greko.at
43
Profund decision
Financial Planning
www.greko.at
5
44
Financial bottleneck, what can be done …?
Problem
Financial Planning
Project Approach
1. Extreme seasonal fluctuations
2. Procurement of raw materials very
expensive
3. Liquidity situation very strained
4. Profitability for a healthy financial structure
too low
5. Receivables Management non-existent
6. Customers did not pay
7. Stock levels too high
8. Price decline in the complete market
Project Phases
1
2
Days
3
4
5
5
Payment flow analysis
Model & Data transfer
Implementation &
monitoring
Methodik
Result
1. Setup of a financial plan with data trans
ferred from the financial accounting system
2. Improvement of payment receipts
3. Renegotiate lending rates
4. Continuous management of receivables
5. Inventory liquidation – change stock lists
6. New pricing for reduced quantities
7. Banks provide a bridge loan
8. Close collaboration with KSV1870
www.greko.at
45
Insufficient Cost transparency & declining Profits
•
Starting point:
•
Course of action:
5
Planning & analyses based on cost types –
Budgeting processes, this is
no statements for what the costs were incurred.
Preparation of responsibility for costs. Model for
a meaningful cost management business
process. Analytical planning of internal cost
allocation & resource planning, traceable to the
product groups.
•
Financial Planning
Insolvency Development
(result – CF development)
Benefits:
Clear overview of the areas of accountability.
Understanding when costs were incurred – not
only where, but also for what. Cost transparency
for persons responsible. Product groups analysis
– Renner & Penner…
Page 46
Financial Planning – the Lifeblood
•
apc.Toolbox Greko
BETRIEBSLEISTUNG
2.500
Cash Flow aus Jahresergebnis (=Gesamt CF)
Starting point:
Depending upon the season a company plans
the raw material purchase for approximately half
a year. Inspections and negotiations with the
borrowers bank are required time and time again
due to company‘s financing needs.
2.000
Preparation of a financial plan for the entire
company, including a graphic chart of the
“payback point“. Quarterly information about the
progress of the cash flow to the bank.
•
300,0
250,0
1.858,2
200,0
1.914,7
1.729,1
1.604,0
1.500
1.350,4
126,9
1.409,7
122,6
1.402,0
1.000
31,1
40,4
1.495,7
203,6
1.577,8
1.365,7
72,6
56,8
-41,1
Course of action:
350,0
300,4
500
•
5
1.677,4
164,9
150,0
100,0
1.075,1
63,5
-30,3
0
50,0
-50,0
-100,0
I 09.2006 P 10.2006 P 11.2006 P 12.2006 P 01.2007 P 02.2007 P 03.2007 P 04.2007 P 05.2007 P 06.2007 P 07.2007 P 08.2007
Liquidity overview
Benefits:
Improvement of communication with the bank.
No problems during negotiations regarding
short-term loans.
Page 47
The most important success factor
1.
2.
3.
4.
5.
6.
7.
8.
6
advanced profit control
Holistic Management
Company Control
apc.Toolbox Greko
Financial- & Liquidity Planning
The human factor should be the main focus
CVB © Customer Value Benefit Analysis
Cooperation Partners
www.greko.at
48
The apc.Philosophiy ist die fractal Organization
People are the focus
6
The fractal organization goes beyond
the team oriented organization.
Instead of teams, the company
consists of
independently and
autonomously
acting
organizational units, so
called fractals
The fractals are “companies within
the company” and as such have their
own objectives and generate their
own services.
•Quelle Meffert & Kirchgeorg (1998)
www.greko.at
49
Management vs Controlling Collaboration & Perspectives
apc.Toolbox Greko
6
Our understanding of controlling
Manager
responsible
for
results
The controller
provides founded
economic statements
Controlling
The manager
runs
the business
Controller
responsible
for transparency
on results
Source: Dr. Deyhle
Montag, 2.
Februar 2015
Superior Management Leadership
People are the focus
6
What motivates the various color types?
FIRE RED TYPES
need appreciation
and independence
- compliments
- recognition
- participation in
decision making
- respect
ICE BLUE TYPES
need stability
and independence:
- encouragement and praise
- structured environment
- no pressure
- few decisions
EARTH GREEN TYPES
need security:
- patience and reassurance
- required support
- praise for their work
well done
- no pressure
SUNNY YELLOW TYPES
need social acceptance:
- frequent interaction with others
- personal attention
- friendliness
- praise
Quelle: © insights Discovery
www.greko.at
51
Successful Team Building
People are the focus
6
Richtige Leute am richtigen Arbeitsplatz …bringen sie soviel, wie sie bezahlt werden?
•
Starting point:
Product developments are in the works and
management would like a team that works
effectively and efficiently on the
implementation!
•
Course of action:
Using the Insights Method we are able to
generate teams from the various types of
people of our own employees. Only a few
evaluations are required to obtain an
analysis of a type.
•
Benefits:
An ideal employee team equipped to face
and master the challenges to achieve the
desired success of the product.
Quelle: © insights Discovery
Page 52
The Employee Survey – an important Project Component
People are the focus
6
• Starting point:
Our employees represent our most
important assets. Dissatisfaction is often
ignored and leads to “inner resignation“ –
these employees most certainly will no
longer inspire customers!
• Course of action:
Communication respectively information is
the key for success of implementing
employee surveys. A questionnaire is
created with the GAP process.
• Benefits:
Employees have the chance to talk and
share their point of view anonymously with
the management.The final stage of these
surveys is is a well functioning suggestion
system and satisfied employees.
Page 53
Who manages people, has to like people!
Performance Psychology
6
Walter Röhrl , TWO-TIME Rally World Champion, said at one time:
We cannot treat automobiles like people, we have to love them!
Desire to perform!
When we think, where we could improve
ourselves, then only the processes remain!
Where is the difference as far as the area of
leadership is concerned?
1. Do you have a feedback concept?
2. How do you provide the required recognition?
3. How do you show the necessary appreciation?
www.greko.at
54
7
Provide clarity
1.
2.
3.
4.
5.
6.
7.
8.
advanced profit control
Holistic Management
Company control
apc.Toolbox Greko
Financial- & liquidity planning
Place the human factor in the center
CVB© Customer Benefit Analysis
Cooperation partners
www.greko.at
55
Initial scenario of CVB ©
KNA© Customer Benefit Analysis
7
Position of the customer in the market
Competitors
Own business
Market
In a customer value analysis an average customer is defined in Customer
a target group or in a market
Quelle: Schauenburg Consulting
www.greko.at
56
Evaluation for Improvement projects
KNA© Kunden Nutzen Analyse
7
Ausweis aller Stärken und Schwächen des Unternehmens anhand der KNA© Kriterienstruktur
Equipment
VehiclesListprices
FahrWidth
zeuge
Productsource
Various
designs
Zahlungsbedingungen
Negotiating
margins
PricingSales
price
Design
Interior
equipment
Discounts
Pricing of
Used car
returns
Resale
value
Range of
models
Location
PN
Style
Point of
Sales
Sales
promotion
Organizational
structure
Conditions-
Kundennutzen
Fair
Dealing
policy
Warranty
Market
access
Service
Sales
Competency
Financing
conditions
Performance
data
Repair
service
Reputation
Customer
loyalty
Maintenance
intervals
References
Frequency
of
breakdowns
Appearance
Brand
of
car
Degree of
organization
Operating
costs
Car
Dealership
Other
services
Competency
Appearance
= Dealership cannot be influenced
= partially influenced by the car dealership
= completely influenced by the car dealership
Source: Schauenburg Consulting
www.greko.at
57
8
best of class …
1.
2.
3.
4.
5.
6.
7.
8.
advanced profit control
Holistic Management
Company Control
apc.Toolbox Greko
Financial- & liquidity planning
Place the human factor in the center
CVB © Customer Value Benefit Analysis
Cooperation Partners
www.greko.at
58
Contact Person
Kooperationspartner
Professional Career
8
 Alba Hotel Wieser – Assistant Food & Beverage Management
 GAW Pildner Steinburg GmbH – Administration Materials Management &
Organization
 MAW Styria Maschinen & Anlagen GmbH – Commercial Management
 GAW Pildner Steinburg GmbH - Management Corporate Controlling
 Founded advanced profit control apc.consulting GmbH
Areas of expertise
Günther Pichler
Economic Consultant
Controller Degree Hernstein
Certified Management Consultant
Cooperation Partner






Strategy-, Process- & Organizational Development, GUF-Method
apc.Toolbox Greko
KLR Cost & Performance Accounting, Compensation Systems
Controlling, MIS Management Information System
Financial Planning
CBA© Process – Customer Benefit Analysis
Management Development, Programming & Support
Professional Career




Commercial employeeVoest Alpine AG, Eisenerz
Commercial Assistant Villas Styria AG, Eisenerz
Commercial Management MAW Styria GmbH, Eisenerz
SWS Styria Software Schmiede Styria
Areas of expertise
Helmut Feyrer
Industrial Manager
Controller for small and medium-size companies
Software Developer





Programming Cost- & Performance Management Accounting
Customized Interface Management Programming
Payroll, Personnel Accounting , Financial Accounting, Cost Accounting
Software Developments in Access, Excel, FoxPro, VBA, SQL
Customized Performance Data Preparations from feeder system for Greko
www.greko.at
Cooperation Partner
Strategy Consulting
Kooperationspartner
Professional Career
8




President and Chairman of the Board of Magna Steyr AG & Co KG
Chairman Mulit Utility of RWE AG
Chairman of the Board of RWE Plus AG
Mercedes Benz Executive Vice President of Production & Purchasing of
passenger cars
 Daimler Benz AG, Stuttgart, Head of Business Management and Corporate
Controlling, Corporate planning and -organization
Manfred Remmel Strategy Consulting Management Consulting
Industrial Engineer
Manfred Remmel
Graduate of the Busines School Karlsruhe
Graduate in Industrial Engineering at the University
Karlsruhe
Areas of expertise
 Strategy-, Process- und Organizational Development, BSC
 KLR Cost- & Management Accounting, Remuneration Systems
 Controlling, MIS Management Information Systeme
Cooperation Partner Personal Consulting
Professional Career
 Owner of the Consulting Company MCI International Consulting & Trading
GmbH located in Switzerland – 8808 Pfäffikon (SZ)
 Managing Partner of Collegae GmbH, Personnel Services, located in
Germany- 95463 Bindlach
 Shareholder in several companies in the Personnel Services sector
Areas of expertise
Graduate Business Management, Magister Artium (M.A.)
Ernst Neumann
Study of Business in Coburg, studied Psychology,
Philosophy and Educational Science in Bamberg
 Selection of Personnel, Personnel- and Management Development
 Change Management (Post Merger Integration, Reorganization,
Restructuring, Process Optimization)
 Strategy- und Organizational Development for the HR Department
www.greko.at
Competence Partner Strategic Consulting
Kooperationspartner
8
Professional Career
 Studies in Economics and Business Administration
Consultant in WIFI of WK Styria
Restructuring expert in the economic development of the Province of Styria
Head of the Department of Economic Policy and Innovation
Areas of expertise
 Strategy, Process and Organizational Development
KLM Cost and Performance Management
Redevelopment, Networking and Controlling
Councillor , retired.
Mag. Dipl. VW Stefan Hochfellner
Strategy Development
Competence Partner
KNA© Inventor
Professional Career
 Owner of Schauenburg Consulting, Markdorf, Germany
 Head of International Marketing at Dornier GmbH, Friedrichshafen
 Head Business Airline Passenger seats Keiper Recaro GmbH, Schwäbisch
Hall
 Founder and Managing Director of Keiper Acil Ltda., Sao Paulo, Brazil
 Head of Marketing of Alpha Jet Aircraft Systems of Dornier GmbH
 Function as Calculation Engineer at Aero-Thermodynamik at the Company
MAN Turbo (Munich), Avco Lycoming,
(Stratford, Conn. USA) and Boeing, Seattle
Areas of expertise
Dr. rer. pol., Dipl. Ing (TU) Jochen Schauenburg
Studied Aviation and Space Technology Munich
Promotion to Dr. rer. pol. University Stuttgart




Customer Benefit Analysis
Product Introductionss
Market Developments
Irnationalization
www.greko.at
61
Competence Partner Senior Consultant
Kooperationspartner
Professional Career
 Hortor – Management Consulting GF
 Detecon Hungary Management Consulting, Budapest GF
 Diebold Hungary Management Consulting, Budapest GF
 Koechert Hungary Management Consulting, Budapest GF
 Diebold Vienna - Senior Consultant
Areas of expertise
Industrial Engineer György Kirchknopf
Electrical Engineer Techn. University Dresden
Industrial Economics Engineer
- Technical University Budapest





Strategy Development
Change Management
Crisis Management
Controlling, Management Information Systems
Conflict Management
Competence Partner apc.Toolbox Greko Expert
Professional Career
 Hortor - Senior Consultant
 Detecon - Senior Consultant
 Diebold - Senior Consultant
Areas of expertise
Industrial Engineer Sandor Winkler
Electrical Engineer Technical University Budapest
Economist WU Budapest







Cost Accounting, Internal Cost Allocation
Planning, Budgeting
apc.Toolbox Greko
Preliminary- / Post Calculation
Performance Management
Contribution Margin Analysis / Product Costs
Preparation of decisions
www.greko.at
8
More Information from
apc.Management Technologie
apc.consulting GmbH
advanced profit control
Contact Person Günther Pichler
A-1190 Vienna, Raffelspergergasse 32, Austria
Phone +43 664 340 16 70, Fax +43 1 4798217
Email [email protected]. Skype apc.consulting
www.greko.at