Fully automatized creation of segment plans

The CasaComplete offers the methods that are necessary to create the segment plans and information that is listed below – automatically and fully-integrated. This happens on the basis of the manually added segment plans.
The person who is responsible for the planning can efficiently control the automatically provided information for example about meeting the goals. Therefore, he/she can set measures in time.

Retrograde determination of the material requirements of third parties

The material and external performance requirements per material number and period is determined automatically from the sales planning for third parties, by considering the BOMs, the quantity difference and the rejects.
This serves as the basis for the procurement and purchase price planning, the determination of the contribution margins, the management income statement and the (consolidated) profit and loss accounting, balance sheet and liquidity.

Retrograde determination of the performance requirement

The performance requirements per work centre and period is determined from the sales planning for third parties and the work schedules – by considering the quantity difference and the rejects.

This performance requirement is summarized, respectively converted and serves as the basis for the simulation of the cost centre planning.

Determination of intercompany performances

The CasaComplete creates corporate group BOMs of all the corporate group’s plants from the BOMs of the ERP system.

From that, the intercompany requirements are determined automatically and presented separately from the requirements of third parties automatically in the producing plant. This makes a detailed presentation, even for the consolidation, possible.

Determination of the intercompany transfer prices and sales

The transfer prices are determined automatically from the production costs plus intercompany surcharge per plant.

The intercompany revenue is calculated from the determined intercompany delivery quantity and transfer prices and is presented separately.
Consequently, the CasaComplete is able to provide the basis for the consolidation.

Balancing capacities

The determined performance requirements are compared with the planned capacities. Additionally, the exceedings resp. shortfalls are presented per period.
Exceedings are specifically marked and can, therefore, be compensated with changes in time. Changes can be made, for example, in the BOMs (different procedures or external procurement) or in the work schedules through changed procedures.
In addition, in case the maximum capacities are exceeded, the external workers planning is adjusted automatically.

Execute a simulation of the cost centre planning

The planned costs of all cost centres concerned are automatically adjusted to the new performance requirements.

The cost centres of the planned performance quantities are determined on the basis of the performance quantities that are automatically and retrogradely determined, and of the performances that are planned for the projects as well as the planned processes.

The proportional planning costs of the performing cost centre are automatically transferred to the new performance quantity.
This also brings about a new requirement of secondary performances. The secondary cost centres are also completely adjusted in the simulation.

This full integration allows a view on the effects on the profitability analysis, the profit and loss accounting and the management income statement.

Planning temporary workers

With CasaComplete’s temporary workers planning, you get a tool that allows you to automatically determine, display and see possible ways to cover overloads.

The costs are identified autonomously and shown in e.g. the profitability analysis, contribution margin accounting, profit and loss accounting, liquidity etc.

You can set a maximum number of workers for production workers per cost centre area.

In case an increased demand is detected in the simulation, our product automatically plans temporary workers for the extra performance.

Adjusting activity based costs

The CasaComplete automatically adjusts the activity based costs to the process performances.

The requirements for process performances are determined from the allocation of the production costs (e.g. material overhead) and the application for sales (e.g. for freight outwards, pickings, shipping processes).They are used for the simulation of the adjustment of the planned costs. Afterwards, the performances are evaluated with the new cost rates.

Determining cost rates automatically

New fixed and proportional cost rates are identified from the new planned costs and the planned activity volume of the cost centre/activity type.

By defining the “normal capacity utilization“ you can relate the fixed costs to this normal capacity utilization. This keeps this utilizations constant. In that case, the idle cost rate and the idle costs, which are recognisable, are identified as well.

Creating a planning for changes in personnel

A new human resources planning is created automatized in the simulation of the cost centre on the basis of the new planned activity volume. This planning can be created for any individually definable structure (qualification, salary group, etc.).

You can see the need for changes in the personnel through a comparison to the actual state per cost centre, area, group and month.

Automatic standard cost calculation

BOMs and work schedules are automatically evaluated with the new cost rates (prop. And fixed, on the basis of the normal capacity utilization and the idle cost rate) and cost prices from the simulation. This way, the production costs of all assemblies and makes can be identified.

Based on that, intercompany deliveries can be evaluated and transfer price results for the IC-deliveries can be determined and further calculated on all levels and plants.
Consequently, the production costs –calculated in all production steps, are at least available in the following differentiations:
1. Material costs
2. External processing costs
3. Fixed material overhead
4. Proportional material overhead
5. Fixed production costs
6. Proportional production costs
7. Transfer price result
The calculation is automatically matched with the profit and loss accounting because it is based on the same data.

Identifying contribution margins

The profitability of the products and customers is automatically organized into different contribution margin levels.

The sales revenues are adjusted for the revenue deductions and the special direct costs of the sales and the production costs are deducted according to the standard cost estimation. This way, the contribution margin 1 (for contribution costing) and the contribution margin 2 (for the full production costs, if necessary without the idle costs) can be presented.
This happens on the levels customer and item, regardless of the level the planning was carried out on.

Primary cost accounting

The costs in the calculation are organized according to primary cost types or cost type groups. This way, effects of changes and the adjustment to the profit and loss accounting become apparent immediately.

The primary cost types of the secondary cost centres can be allocated on all allocation paths up to the primary cost centres. This gives you access to the secondary cost types in the primary cost centres, disintegrated into the primary cost types.

After summarizing it into groups, this differentiation can used in the calculation and the dissolution of the production costs in the contribution margin accounting.

Creating management income statements per business area

Based on the contribution margin accounting, the costs can automatically be transferred into levels (according to functions) up to the result of the profit and loss accounting.

The contribution margin accounting serves as the base for the management income statement per business areas or profit centres. All other costs are a taken from the projects and cost centres according the method of gradual cost-covering.

Creating profit and loss accountings

The CasaComplete automatically creates a whole profit and loss accounting or one per plant (including intercompany allocations) from the segment plans.

The values from the sales planning, the material and external performance requirements from the retrograde dissolution, as well as the values from the projects and the primary costs of the cost centres are integrated into the creation of the profit and loss accounting, by utilizing fitting business practices.

Identifying procurement-ratio

Price changes that occur in the planning period are evaluated with the requirements of the period and this way the price improvement, which results from the purchasing activities, are presented as rational procurement.

Über uns

GB Controlling steht seit mehr als 40 Jahren für höchste Qualität in allen Belangen der vollintegrierten Unternehmensplanung.

Die Erfahrungen und das Wissen der führenden Köpfe stecken in der CASAcomplete, dem 360° Planungstool für mittelständische und große Unternehmen. Der Fokus der Software liegt auf der effizienten und
einfachen Werte-Eingabe und flexiblen Planung auf Knopfdruck.

Kontaktieren Sie uns

GB Controlling AG

Via Marter 3a
CH-6948 Porza / Lugano
+41 (0) 91 941 26 03