As digitalization progresses, the traditionally measurement-intensive method of activity-based costing is being fundamentally renewed and expanded. By using process data, companies can generate detailed results at the level of an individual business transaction – without additional data collection effort. This enables them to identify complexities and key cost drivers. Our consultants will competently support you in developing activity-based costing to become real-time steering as part of an integrated process management framework.
Facilitating easy process analysis
Data collection used to be a cumbersome process for organizations, and sometimes resulted in questionable outcomes due to the inclusion of estimates – but these weaknesses can now be almost entirely avoided by means of the right tools. Integrated process modeling, process mining and process costs form a valuable basis from which to quickly and easily identify, assess and optimize the processes in place. This makes it possible to
- financially evaluate process loops,
- to include complexity drivers in your financial calculation, such as repeated adjustment requests from the customer, and
- to identify the cost share in the contribution margin calculation that is appropriate to the cause.
With our improved approach, activity costs are not an isolated instrument, but rather an essential component for controlling and optimizing the provision of services.
Activity-based costing methodology
Integrating process costs
Standalone activity-based costing tools are a thing of the past, and the focus today is on integrated tools for process analysis. Activity-based costing is often integrated into process management tools such as Signavio® or process mining tools such as Celonis®. This integration facilitates additional analyses such as simulations. We can can tailor the scope of the solution to suit your requirements. Approaches range from Excel solutions that can be implemented easily and quickly for one-off evaluations of individual company divisions, to process management tools and integrated company-wide mappings in ERP systems such as SAP PaPM®. As part of the requirements analysis, we work with you to identify the structure of the activity-based costing so that you can keep your activity costs under control at all times in the future.