Costing & controlling

What a batch really costs.

Not the yearly average — the real cost per batch, end to end from production to invoice, under IFRS and HGB, no media breaks and no Excel shadow ledger.

Batch →Calculation →Valuation →Closing

One data flow: what happens in production lands in the calculation without re-typing — and from there into valuation and closing.

§01 · What's inside

Lot-level costing

Every batch carries its real cost — material, energy, labour, overhead, traceable to the source.

11 cost types

Cleanly separated instead of one bucket: raw material, processing, finishing, inspection, packaging …

Cost trail

Every figure shows where it comes from — from final price back to the document.

IFRS & HGB valuation

Capitalisation under both frameworks in parallel — no double bookkeeping.

Net realisable value

Inventory valued at the lower amount — automatically, audit-proof.

Landed cost

Freight, duty, insurance flow into material cost, where they belong.

Plan vs. actual variance

Calculated vs. actual — the variance shows immediately, not only at year-end.

Commodity price feed

Metal prices (LME etc.) feed automatically into calculation and valuation.

Budget & scenarios

Budgets with alert thresholds, forecast and what-if — on one data base.

★

When the accountant asks why the margin dropped, the answer is one click away — not a week of Excel.

What it builds on

An open ERP foundation with full cost accounting, a robust database for the history, and open export paths to the tax advisor (DATEV · BMD). To the interfaces →

Do you know your cost per batch?

Most know the average. The real value sits in the single batch.

Send pain list → And the KPIs to match ↗