Optimising processes, structures and methods

in the field of costing

FACTON offers advice in relation to processes and methods. In a first step, the existing costing procedures, structures, methods, and software solutions are evaluated with regard to their effectiveness and efficiency. Based on the findings, FACTON proposes improvements, shows companies where they can save money, and coordinates the subsequent optimisation steps with the client.

With its process and method support service, FACTON aims at identifying, coordinating, and implementing measures that help its clients optimise all costing processes, structures, and methods across its entire operations.


For many enterprises, the introduction of an integrated costing software solution is the ideal moment for a thorough evaluation of the existing costing procedures. In this process, all established processes and structures need to be analysed in detail, and current methods must be assessed regarding their effectiveness. For this purpose, the following issues are looked at:


  • Centralised or decentralised organisation of costing departments
  • Planning, progress monitoring, and exchange of costing figures
  • Use of costing in development, purchasing, and sales departments
  • Inclusion of production and assembly methods in costing schemes
  • Integrated software solution for costing tasks
  • Streamlining of costing methods and data
  • Greater cost awareness across company


FACTON specialises in business consulting for process and method optimisation and promotes best practice.


Process optimisation projects are carried out in three steps, as this approach has proven to be most effective.

The level of detail and the duration of the project vary of course, depending on the set goals and scope of the undertaking.

  1. Status quo analysis
    FACTON specialists evaluate the existing structures, processes and methods. This is done by means of standardised tools and benchmarks. For this purpose, the business consultants might use the tried and tested FACTON benefit analysis tool: for this process, the strengths and weaknesses at management and operations levels are evaluated based on a questionnaire. A similar approach is used to assess the currently used methods and IT systems.

  2. Workshops for the definition of targets
    The results of the status quo analysis are discussed with the client in workshops in order to identify the desired state. Based on the objectives, the necessary actions are defined and prioritised.

  3. Identification of measures for improvement
    In a third step, the measures to be taken to achieve the set goals are developed. In this process, the cost savings are quantified and an implementation plan is drawn up in cooperation with the client.

A steering committee composed of FACTON business consultants and client representatives decides on the action to be taken. On request, FACTON supports the client in the subsequent implementation of the improvements.



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