The basis of Cost Performance Management is the tracking of cost types and cost centers. The task of Cost Center Management is to make the structure of your costs and their utilization within your business transparent.
The structure of cost objects and the organization of cost centers are taylored to fit your individual corporate requirements. This may require the presentation of several parallel cost center hierarchies, such as organizationally and functionally designed structures. The creation of various cost center groups can also be very helpful.
One of the most important tasks in cost management is budgeting based on solid data. This task pursues top-down, bottomup, as well as opposing budgeting approaches.
Other challenges in this context are the merging of various partial budgets into an overall budget or the processing of zerobased budgeting based on reference values.
These and other tasks require maximum flexibility from the supporting system. The system has to allow various scenarios and projections. This also necessitates a costsby- cause-specific allocation planning and representation.
Various plan/actual cost rates are required based on the budgets and costs actually incurred. These are used to value all cost drivers, e.g. as part of the crediting of a cost center with cost objects or profit center accounting. With the specific use of fixed cost structures, Cost Center Management provides the basis for a decision-oriented profitability and success management.
PORTOLAN CCM is the perfect foundation for your cost and profit management.
CCM accurately reflects your costs and organizational structures. You decide individually which criteria you want to use to analyze the cost-center-specific information, depending on which processing option you choose.
CCM supports your budgeting process with tools such as independent planning options, the possibility of using base values, the use of different hierarchy structures and planning factors, as well as definable distribution keys. You decide which option (e.g. flexible budgeting) you want to base your planning on. All standard allocation options are available. The different cost rates are automatically created according to freely defineable and customizable requirements.
Your analysis possibilities are further supported with extensive forecast capabilities. In this context, the various planning approaches may be either linked to actual figures or to customized arithmetic operations.
CCM is the perfect tool for managing cost, profit and responsibility centers. It forms the basis of an integrated cost management concept. Automatic crediting of cost centers by orders and projects is possible. The cost rates determined within CCM are used to evaluate services related to an order or a project.
THIS IS WHAT CCM CAN DO FOR YOUR COMPANY
- Cost type and cost unit accounting
- Fixed budget and flexible budget cost accounting
- Full and marginal costing
- Internal cost allocation
- Any simulations, plannings, and forecasts
- Any hierarchies
- Flexible variance analyses
- Free definition of cost drivers
- Automatic generation of cost rates for all types of bases/cost drivers, freely definable
- Vielfältige Budgetierungshilfen
- Periodical smoothing/ accruals and deferrals
- Automatic transfer of all front-end system data
