Transparent cost structures,
precise business steering.

Cost center accounting is the foundation of any structured business steering. I design your cost center structures so that they reflect your organizational reality and remain flexible enough for future changes.

• Cost center hierarchies — design and implementation by function, division, or location
• Planning and budgeting — statistical and activity-dependent planning
• Assessments and distributions — direct and indirect overhead allocation
• Actual/plan comparisons — meaningful variance analyses
• Activity types and rate determination — internal activity allocation and rate planning

Internal orders are the ideal tool for time- and scope-limited cost objects — from marketing campaigns to maintenance activities to IT projects. I set up your order structure so that it's transparent, analyzable, and settleable.

• Order types and status management — structured representation of your processes
• Budgeting and budget monitoring — active cost control with availability control
• Settlement to CO/FI/AA — automated transfer to cost centers, assets, or P&L
• Result analysis — WIP calculation and accruals
• Integration with CATS, MM, SD — end-to-end data flows from logistics and time management

Product costs are the most important basis for pricing, make-or-buy decisions, and margin analysis. From my time in production controlling, I know both sides: the correct calculation in the system and the interpretation of results in management.

• Material costing — planned costing, standard cost determination
• Costing variants and methods — multi-level costing, overhead costing
• Cost rollout — periodic update of standard costs
• Make-or-buy analyses — solid decision foundations
• Integration with PP/MM — bills of material, routings, purchase prices

CO-PA or Margin Analysis in S/4HANA is the tool for analyzing profitability by market segment, product, customer, or sales channel. I design profitability structures that are genuinely steering-relevant — instead of just producing data.

• Margin Analysis in S/4HANA — account-based profitability analysis based on the Universal Journal
• Contribution margin accounting — multi-level analysis with variable and fixed costs
• Profitability reporting — customer, product, and segment analyses
• Integration with SD — derivation from invoices, bonus settlements, conditions

Profit centers provide a second dimension next to the legal organization — they represent internal responsibility areas and enable segment reporting according to IFRS 8. In S/4HANA, this is fully integrated into the Universal Journal.

• Profit center structures — design by business area, region, or product
• Internal profitability — segmented P&L and balance sheet
• Universal Journal integration — continuous profit center information in all postings
• Segment reporting IFRS 8 — external reporting obligations
• Transfer prices — parallel valuation for complex group structures

Good planning is half the steering. I build integrated planning processes that connect P&L, balance sheet, and cash flow — either classically in SAP or with modern tools like SAP Analytics Cloud for Planning.

• Top-down and bottom-up planning — flexible planning logic
• Integrated financial planning — P&L, balance sheet, cash flow in one model
• Rolling forecast — continuous update of expectations