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 ↗