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Cost & Value Engineering

Transparency in costs. Clarity in costing. Controllability in results.

Modern finance transformation requires reliable cost and value structures. We combine advanced cost engineering methods with a deep understanding of production processes, work plans, and commercial operations.

The result: controllable cost structures, precise costing, and real decision confidence – from products and projects to pricing.

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Berater mit Tablet für Finance Transformation im Mittelstand. Experte für Cost Engineering und Accounting Advisory in Deutschland.

Our approach

Cost & Value Engineering starts with the foundation of cost accounting and extends to the integration with real manufacturing steps and production processes. This combination creates a stable costing architecture with end-to-end transparency and measurable controllability.

Close collaboration with work preparation and product management is a given.

1

Development and optimization of effective cost accounting systems

2

Creation of realistic costing models linked to actual processes

3

Granular product cost calculation down to individual product level

4

Professional handling of cost breakdown requirements from major customers

5

Optimization of production and total costs combined with pricing strategies

Our services in Cost & Value Engineering

Many companies operate without a functioning cost accounting system – or only with rudimentary approaches that do not provide meaningful insights.
  • Full transparency of cost structures
  • Understanding where costs arise – and why
  • Making products, production areas, or projects controllable
  • Clarity for decisions in procurement, production, work preparation, sales, and management
Costing is more than mark-ups. We develop tailored costing models for products, project business, contribution margin calculations, and value streams.
  • Integration with real workflows (work plans, times, resources, capacities)
  • Integration of machine and hourly rates as well as production activities
  • Foundation for inventory valuation (HGB), margin management, and pricing
  • End-to-end logic: cost accounting ↔ costing ↔ financial accounting
  • Development of material, production, and overhead cost structures
  • Precise unit cost calculation per product, product group, or production route
  • Transparency on production and total costs
  • Comparison and optimization models for alternative production setups
  • Proper preparation of cost breakdowns
  • Clear and structured argumentation of your own cost structure
  • Defense against unrealistic or unfair requirements
  • Building stable and negotiation-ready internal costing models
  • Analysis of material, production costs, processes, and overhead systems
  • Reliable calculation of production and total costs including inventory valuation (HGB)
  • Pricing models, margin calculations, and break-even analyses
  • Control tools for daily pricing and decision-making logic

The fastest starting point – Accounting Readiness Check (ARC)

Many cost & value projects begin with a functional and structural clarification in accounting.

The ARC provides clarity within just a few days on risks, potential, and data quality – as the ideal foundation for costing, cost accounting, and production cost models.

Explore ARC

Overall benefits of Cost & Value Engineering

Full transparency across costs, processes, and drivers
Foundation for pricing, planning, and investment decisions
Reliable costing for products, projects, and pricing
Integration of finance, work preparation, and production
Clear management logic for margins, portfolio, and decisions
End-to-end logic from ERP through cost accounting to financial accounting
Confidence in dealing with customers and OEMs (cost breakdowns)

Typical project outcomes

+15%

EBIT increase

-10%

Fixed costs

+10%

Margin

Kundenstimmen zu Cost & Value
Engineering

REMA

„„K² Advisory hat unser Kostenstellensystem grundlegend modernisiert und eine sechsstufige Konsolidierungshierarchie aufgebaut, die perfekt auf unsere Kalkulationstreiber und Steuerungsanforderungen abgestimmt ist.””
Bettina Glück

Geschäftsführende Gesellschafterin

REMA Gruppe

ALFRA

„„Durch die klare Herleitung der Kosten, die saubere Abbildung der Produktions- und Materialprozesse sowie die Optimierung der automatischen Buchungslogiken haben wir heute deutlich mehr Transparenz und Verlässlichkeit in unseren Herstell- und Selbstkosten.””
Daniel Adams

Kaufmännischer Leiter

ALFRA GmbH

AKTUELLEs

Aktuelle Einblicke zu CORE-
Projekten finden Sie hier

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Make cost structures transparent. Optimize costing. Enable controllable pricing.

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