{"id":1230,"date":"2026-03-16T19:19:29","date_gmt":"2026-03-16T18:19:29","guid":{"rendered":"https:\/\/k2advisory.de\/?page_id=1230"},"modified":"2026-03-31T13:45:31","modified_gmt":"2026-03-31T13:45:31","slug":"cost-value-engineering","status":"publish","type":"page","link":"https:\/\/k2advisory.de\/en\/services\/cost-value-engineering\/","title":{"rendered":"Cost &amp; Value Engineering"},"content":{"rendered":"\r\n<section class=\"hero-simple\">\r\n        <div class=\"container container-lg\">\r\n        <div class=\"hero-simple-wrapper\">\r\n            <div class=\"hero-text-wrapper\">\r\n                <div class=\"hero-title-wrapper\">\r\n                    <h1 class=\"text-gradient\">\r\n                        Cost &#038; Value Engineering                    <\/h1>\r\n                                            <h3>\r\n                            Transparency in costs. Clarity in costing. Controllability in results.                        <\/h3>\r\n                                    <\/div>\r\n                                    <div class=\"hero-description\">\r\n                                                    <p class=\"subhead-default\">\r\n                                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.                            <\/p>\r\n                                                                            <p class=\"subhead-m\">\r\n                                The result: controllable cost structures, precise costing, and real decision confidence \u2013 from products and projects to pricing.                            <\/p>\r\n                                            <\/div>\r\n                                                    <div class=\"btn-wrapper\">\r\n                                                                                                                <a class=\"btn btn-1 \" href=\"https:\/\/k2advisory.de\/en\/contact\/?subject=Cost%20Analysis%20Request\" title=\"Request cost analysis\"  target=\"_self\">\r\n                                    Request cost analysis                                                                    <\/a>\r\n                                                                        <\/div>\r\n                            <\/div>\r\n                                                <div class=\"hero-image-wrapper\">\r\n                        <img loading=\"lazy\" decoding=\"async\" width=\"621\" height=\"588\" src=\"https:\/\/k2advisory.de\/wp-content\/uploads\/2026\/03\/Rectangle-22-2.jpg\" class=\"attachment-large size-large\" alt=\"Berater mit Tablet f\u00fcr Finance Transformation im Mittelstand. Experte f\u00fcr Cost Engineering und Accounting Advisory in Deutschland.\" srcset=\"https:\/\/k2advisory.de\/wp-content\/uploads\/2026\/03\/Rectangle-22-2.jpg 621w, https:\/\/k2advisory.de\/wp-content\/uploads\/2026\/03\/Rectangle-22-2-300x284.jpg 300w\" sizes=\"auto, (max-width: 621px) 100vw, 621px\" \/>                    <\/div>\r\n                                    <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"content-numbers-1\">\r\n        <div class=\"container\">\r\n        <div class=\"block-wrapper\">\r\n                            <div class=\"block-title\">\r\n                                            <h2>\r\n                            Our approach                        <\/h2>\r\n                                                                <p class=\"subhead-default\">\r\n                            Cost &#038; 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.                        <\/p>\r\n                                                                <p class=\"subhead-l\">\r\n                            Close collaboration with work preparation and product management is a given.                        <\/p>\r\n                                    <\/div>\r\n                                        <div class=\"features-wrapper\">\r\n                                                                        <div class=\"feature-single\">\r\n                                <div class=\"feature-number text-gradient\">\r\n                                    1                                <\/div>\r\n                                <div class=\"feature-text\">\r\n                                    <p class=\"h5\">\r\n                                        Development and optimization of effective cost accounting systems                                      <\/p>\r\n                                <\/div>\r\n                            <\/div>\r\n                                                                                                <div class=\"feature-single\">\r\n                                <div class=\"feature-number text-gradient\">\r\n                                    2                                <\/div>\r\n                                <div class=\"feature-text\">\r\n                                    <p class=\"h5\">\r\n                                        Creation of realistic costing models linked to actual processes                                      <\/p>\r\n                                <\/div>\r\n                            <\/div>\r\n                                                                                                <div class=\"feature-single\">\r\n                                <div class=\"feature-number text-gradient\">\r\n                                    3                                <\/div>\r\n                                <div class=\"feature-text\">\r\n                                    <p class=\"h5\">\r\n                                        Granular product cost calculation down to individual product level                                      <\/p>\r\n                                <\/div>\r\n                            <\/div>\r\n                                                                                                <div class=\"feature-single\">\r\n                                <div class=\"feature-number text-gradient\">\r\n                                    4                                <\/div>\r\n                                <div class=\"feature-text\">\r\n                                    <p class=\"h5\">\r\n                                        Professional handling of cost breakdown requirements from major customers                                      <\/p>\r\n                                <\/div>\r\n                            <\/div>\r\n                                                                                                <div class=\"feature-single\">\r\n                                <div class=\"feature-number text-gradient\">\r\n                                    5                                <\/div>\r\n                                <div class=\"feature-text\">\r\n                                    <p class=\"h5\">\r\n                                        Optimization of production and total costs combined with pricing strategies                                    <\/p>\r\n                                <\/div>\r\n                            <\/div>\r\n                                                            <\/div>\r\n                    <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"accordion-text\">\r\n        <div class=\"container container-lg\">\r\n        <div class=\"block-wrapper\">\r\n                            <div class=\"block-title\">\r\n                                            <h2>\r\n                            Our services in Cost &#038; Value Engineering                        <\/h2>\r\n                                                                            <\/div>\r\n                                        <div class=\"accordions-wrapper\">\r\n                                            <div class=\"accordion-item\">\r\n                            <button class=\"accordion-header\">\r\n                                <div class=\"accordion-image\">\r\n                                                                            <img loading=\"lazy\" decoding=\"async\" width=\"50\" height=\"50\" src=\"https:\/\/k2advisory.de\/wp-content\/uploads\/2026\/03\/fi_8719356.svg\" class=\"attachment-thumbnail size-thumbnail\" alt=\"\" \/>                                                                    <\/div>\r\n                                <div class=\"accordion-title\">\r\n                                                                            <h3>\r\n                                            Development &#038; optimization of cost accounting systems                                          <\/h3>\r\n                                                                                                                <h5>\r\n                                            The foundation of all economic management.                                        <\/h5>\r\n                                                                    <\/div>\r\n                                <div class=\"accordion-icon-wrapper\">\r\n                                    <span class=\"accordion-icon\"><\/span>\r\n                                <\/div>\r\n                            <\/button>\r\n\r\n                            <div class=\"accordion-content\">\r\n                                <div class=\"accordion-wrapper\">\r\n                                                                            <div class=\"accordion-text-content\">\r\n                                                                                            <div class=\"subhead-default\">\r\n                                                    Many companies operate without a functioning cost accounting system \u2013 or only with rudimentary approaches that do not provide meaningful insights.                                                <\/div>\r\n                                            \r\n                                                                                            <div class=\"accordion-text-inner\">\r\n                                                    <ul>\n<li>Full transparency of cost structures<\/li>\n<li>Understanding where costs arise \u2013 and why<\/li>\n<li>Making products, production areas, or projects controllable<\/li>\n<li>Clarity for decisions in procurement, production, work preparation, sales, and management<\/li>\n<\/ul>\n                                                <\/div>\r\n                                                                                    <\/div>\r\n                                                                                                        <\/div>\r\n                            <\/div>\r\n                        <\/div>\r\n                                            <div class=\"accordion-item\">\r\n                            <button class=\"accordion-header\">\r\n                                <div class=\"accordion-image\">\r\n                                                                            <img loading=\"lazy\" decoding=\"async\" width=\"50\" height=\"50\" src=\"https:\/\/k2advisory.de\/wp-content\/uploads\/2026\/03\/fi_3488812.svg\" class=\"attachment-thumbnail size-thumbnail\" alt=\"\" \/>                                                                    <\/div>\r\n                                <div class=\"accordion-title\">\r\n                                                                            <h3>\r\n                                            Development &#038; optimization of costing models                                          <\/h3>\r\n                                                                                                                <h5>\r\n                                            Core capability and USP \u2013 modern costing linked to real processes.                                        <\/h5>\r\n                                                                    <\/div>\r\n                                <div class=\"accordion-icon-wrapper\">\r\n                                    <span class=\"accordion-icon\"><\/span>\r\n                                <\/div>\r\n                            <\/button>\r\n\r\n                            <div class=\"accordion-content\">\r\n                                <div class=\"accordion-wrapper\">\r\n                                                                            <div class=\"accordion-text-content\">\r\n                                                                                            <div class=\"subhead-default\">\r\n                                                    Costing is more than mark-ups. We develop tailored costing models for products, project business, contribution margin calculations, and value streams.                                                <\/div>\r\n                                            \r\n                                                                                            <div class=\"accordion-text-inner\">\r\n                                                    <ul>\n<li>Integration with real workflows (work plans, times, resources, capacities)<\/li>\n<li>Integration of machine and hourly rates as well as production activities<\/li>\n<li><span class=\"text-gray-700 leading-relaxed\">Foundation for inventory valuation (HGB), margin management, and pricing<\/span><\/li>\n<li>End-to-end logic: cost accounting \u2194 costing \u2194 financial accounting<\/li>\n<\/ul>\n                                                <\/div>\r\n                                                                                    <\/div>\r\n                                                                                                        <\/div>\r\n                            <\/div>\r\n                        <\/div>\r\n                                            <div class=\"accordion-item\">\r\n                            <button class=\"accordion-header\">\r\n                                <div class=\"accordion-image\">\r\n                                                                            <img loading=\"lazy\" decoding=\"async\" width=\"50\" height=\"50\" src=\"https:\/\/k2advisory.de\/wp-content\/uploads\/2026\/03\/fi_4248547.svg\" class=\"attachment-thumbnail size-thumbnail\" alt=\"\" \/>                                                                    <\/div>\r\n                                <div class=\"accordion-title\">\r\n                                                                            <h3>\r\n                                            Product cost calculation                                          <\/h3>\r\n                                                                                                                <h5>\r\n                                            Granular costing down to product level.                                        <\/h5>\r\n                                                                    <\/div>\r\n                                <div class=\"accordion-icon-wrapper\">\r\n                                    <span class=\"accordion-icon\"><\/span>\r\n                                <\/div>\r\n                            <\/button>\r\n\r\n                            <div class=\"accordion-content\">\r\n                                <div class=\"accordion-wrapper\">\r\n                                                                            <div class=\"accordion-text-content\">\r\n                                            \r\n                                                                                            <div class=\"accordion-text-inner\">\r\n                                                    <ul>\n<li>Development of material, production, and overhead cost structures<\/li>\n<li>Precise unit cost calculation per product, product group, or production route<\/li>\n<li>Transparency on production and total costs<\/li>\n<li>Comparison and optimization models for alternative production setups<\/li>\n<\/ul>\n                                                <\/div>\r\n                                                                                    <\/div>\r\n                                                                                                        <\/div>\r\n                            <\/div>\r\n                        <\/div>\r\n                                            <div class=\"accordion-item\">\r\n                            <button class=\"accordion-header\">\r\n                                <div class=\"accordion-image\">\r\n                                                                            <img loading=\"lazy\" decoding=\"async\" width=\"50\" height=\"50\" src=\"https:\/\/k2advisory.de\/wp-content\/uploads\/2026\/03\/fi_8890382.svg\" class=\"attachment-thumbnail size-thumbnail\" alt=\"\" \/>                                                                    <\/div>\r\n                                <div class=\"accordion-title\">\r\n                                                                            <h3>\r\n                                            Handling of cost breakdown requirements                                          <\/h3>\r\n                                                                                                                <h5>\r\n                                            Maximum negotiation confidence with OEMs and key customers.                                        <\/h5>\r\n                                                                    <\/div>\r\n                                <div class=\"accordion-icon-wrapper\">\r\n                                    <span class=\"accordion-icon\"><\/span>\r\n                                <\/div>\r\n                            <\/button>\r\n\r\n                            <div class=\"accordion-content\">\r\n                                <div class=\"accordion-wrapper\">\r\n                                                                            <div class=\"accordion-text-content\">\r\n                                            \r\n                                                                                            <div class=\"accordion-text-inner\">\r\n                                                    <ul>\n<li>Proper preparation of cost breakdowns<\/li>\n<li>Clear and structured argumentation of your own cost structure<\/li>\n<li>Defense against unrealistic or unfair requirements<\/li>\n<li>Building stable and negotiation-ready internal costing models<\/li>\n<\/ul>\n                                                <\/div>\r\n                                                                                    <\/div>\r\n                                                                                                        <\/div>\r\n                            <\/div>\r\n                        <\/div>\r\n                                            <div class=\"accordion-item\">\r\n                            <button class=\"accordion-header\">\r\n                                <div class=\"accordion-image\">\r\n                                                                            <img loading=\"lazy\" decoding=\"async\" width=\"50\" height=\"50\" src=\"https:\/\/k2advisory.de\/wp-content\/uploads\/2026\/03\/fi_4375971.svg\" class=\"attachment-thumbnail size-thumbnail\" alt=\"\" \/>                                                                    <\/div>\r\n                                <div class=\"accordion-title\">\r\n                                                                            <h3>\r\n                                            Optimization of production &#038; total costs up to pricing                                          <\/h3>\r\n                                                                                                                <h5>\r\n                                            From cost drivers to margins: optimization that delivers measurable financial impact.                                        <\/h5>\r\n                                                                    <\/div>\r\n                                <div class=\"accordion-icon-wrapper\">\r\n                                    <span class=\"accordion-icon\"><\/span>\r\n                                <\/div>\r\n                            <\/button>\r\n\r\n                            <div class=\"accordion-content\">\r\n                                <div class=\"accordion-wrapper\">\r\n                                                                            <div class=\"accordion-text-content\">\r\n                                            \r\n                                                                                            <div class=\"accordion-text-inner\">\r\n                                                    <ul>\n<li>Analysis of material, production costs, processes, and overhead systems<\/li>\n<li>Reliable calculation of production and total costs including inventory valuation (HGB)<\/li>\n<li>Pricing models, margin calculations, and break-even analyses<\/li>\n<li>Control tools for daily pricing and decision-making logic<\/li>\n<\/ul>\n                                                <\/div>\r\n                                                                                    <\/div>\r\n                                                                                                        <\/div>\r\n                            <\/div>\r\n                        <\/div>\r\n                                    <\/div>\r\n                    <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"cta-tertiary\">\r\n        <div class=\"container\">\r\n        <div class=\"block-wrapper\" style=\"background-image: url(https:\/\/k2advisory.de\/wp-content\/uploads\/2026\/03\/cta-bg.jpg);\">\r\n                            <div class=\"block-title\">\r\n                                                                                    <h2>\r\n                            The fastest starting point \u2013 Accounting Readiness Check (ARC)                        <\/h2>\r\n                                                                <p class=\"subhead-default\">\r\n                            Many cost &#038; value projects begin with a functional and structural clarification in accounting.                        <\/p>\r\n                                                                <p class=\"subhead-s\">\r\n                            The ARC provides clarity within just a few days on risks, potential, and data quality \u2013 as the ideal foundation for costing, cost accounting, and production cost models.                        <\/p>\r\n                                    <\/div>\r\n                                        <div class=\"btn-wrapper\">\r\n                                            <a class=\"btn btn-5 has-icon\" href=\"https:\/\/k2advisory.de\/en\/services\/accounting-readiness-check\/\" title=\"Explore ARC\"  target=\"_self\">\r\n                            Explore ARC                            <span class=\"btn-arrow\">\r\n                                <svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                                    <path d=\"M11.25 3.75L17.5 10M17.5 10L11.25 16.25M17.5 10H2.5\" stroke=\"white\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path>\r\n                                <\/svg>\r\n                            <\/span>\r\n                        <\/a>\r\n                                                        <\/div>\r\n                                <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"features-6\" style=\"background-image: url(https:\/\/k2advisory.de\/wp-content\/uploads\/2026\/03\/accounting-features-bg.jpg);\">\r\n        <div class=\"container container-lg\">\r\n        <div class=\"block-wrapper\">\r\n                            <div class=\"block-title title-left\">\r\n                                            <h2>\r\n                            Overall benefits of Cost &#038; Value Engineering                        <\/h2>\r\n                                                                            <\/div>\r\n                                        <div class=\"features-wrapper\">\r\n                                            <div class=\"feature-single\">\r\n                                                            <div class=\"feature-icon\">\r\n                                    <svg width=\"32\" height=\"32\" viewBox=\"0 0 32 32\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                                        <path d=\"M27.625 13.1511C27.1109 13.2285 26.757 13.7079 26.8344 14.2218C27.9612 21.4158 22.1867 28.1327 14.8935 28.0695C-1.11685 27.4071 -1.11553 4.59166 14.8935 3.9302C17.5868 3.9302 20.134 4.79778 22.2597 6.439C22.6716 6.75675 23.2623 6.68051 23.58 6.26922C23.8977 5.85792 23.8215 5.26668 23.4102 4.94893C20.9519 3.05096 18.0069 2.04785 14.8935 2.04785C-3.61303 2.81265 -3.61285 29.1874 14.8935 29.9519C23.3242 30.0243 30.0011 22.2591 28.6955 13.9415C28.6181 13.4276 28.1393 13.0724 27.6248 13.1509L27.625 13.1511Z\" fill=\"#4D71DD\" \/>\r\n                                        <path d=\"M30.7821 4.38097C30.4134 4.0141 29.8176 4.01542 29.4511 4.38399L14.9587 18.9395L10.1756 14.1346C9.80877 13.7662 9.21301 13.7649 8.84463 14.1314C8.47626 14.4981 8.47475 15.094 8.84143 15.4624L14.2916 20.9374C14.4682 21.1147 14.7084 21.2147 14.9587 21.2147C15.2091 21.2147 15.4489 21.1149 15.6256 20.9374L30.785 5.71199C31.1516 5.3438 31.1503 4.74766 30.7821 4.38097Z\" fill=\"#4D71DD\" \/>\r\n                                    <\/svg>\r\n                                <\/div>\r\n                                                                                        <div class=\"feature-text\">\r\n                                                                            <h6>\r\n                                            Full transparency across costs, processes, and drivers                                          <\/h6>\r\n                                                                    <\/div>\r\n                                                    <\/div>\r\n                                            <div class=\"feature-single\">\r\n                                                            <div class=\"feature-icon\">\r\n                                    <svg width=\"32\" height=\"32\" viewBox=\"0 0 32 32\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                                        <path d=\"M27.625 13.1511C27.1109 13.2285 26.757 13.7079 26.8344 14.2218C27.9612 21.4158 22.1867 28.1327 14.8935 28.0695C-1.11685 27.4071 -1.11553 4.59166 14.8935 3.9302C17.5868 3.9302 20.134 4.79778 22.2597 6.439C22.6716 6.75675 23.2623 6.68051 23.58 6.26922C23.8977 5.85792 23.8215 5.26668 23.4102 4.94893C20.9519 3.05096 18.0069 2.04785 14.8935 2.04785C-3.61303 2.81265 -3.61285 29.1874 14.8935 29.9519C23.3242 30.0243 30.0011 22.2591 28.6955 13.9415C28.6181 13.4276 28.1393 13.0724 27.6248 13.1509L27.625 13.1511Z\" fill=\"#4D71DD\" \/>\r\n                                        <path d=\"M30.7821 4.38097C30.4134 4.0141 29.8176 4.01542 29.4511 4.38399L14.9587 18.9395L10.1756 14.1346C9.80877 13.7662 9.21301 13.7649 8.84463 14.1314C8.47626 14.4981 8.47475 15.094 8.84143 15.4624L14.2916 20.9374C14.4682 21.1147 14.7084 21.2147 14.9587 21.2147C15.2091 21.2147 15.4489 21.1149 15.6256 20.9374L30.785 5.71199C31.1516 5.3438 31.1503 4.74766 30.7821 4.38097Z\" fill=\"#4D71DD\" \/>\r\n                                    <\/svg>\r\n                                <\/div>\r\n                                                                                        <div class=\"feature-text\">\r\n                                                                            <h6>\r\n                                            Foundation for pricing, planning, and investment decisions                                          <\/h6>\r\n                                                                    <\/div>\r\n                                                    <\/div>\r\n                                            <div class=\"feature-single\">\r\n                                                            <div class=\"feature-icon\">\r\n                                    <svg width=\"32\" height=\"32\" viewBox=\"0 0 32 32\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                                        <path d=\"M27.625 13.1511C27.1109 13.2285 26.757 13.7079 26.8344 14.2218C27.9612 21.4158 22.1867 28.1327 14.8935 28.0695C-1.11685 27.4071 -1.11553 4.59166 14.8935 3.9302C17.5868 3.9302 20.134 4.79778 22.2597 6.439C22.6716 6.75675 23.2623 6.68051 23.58 6.26922C23.8977 5.85792 23.8215 5.26668 23.4102 4.94893C20.9519 3.05096 18.0069 2.04785 14.8935 2.04785C-3.61303 2.81265 -3.61285 29.1874 14.8935 29.9519C23.3242 30.0243 30.0011 22.2591 28.6955 13.9415C28.6181 13.4276 28.1393 13.0724 27.6248 13.1509L27.625 13.1511Z\" fill=\"#4D71DD\" \/>\r\n                                        <path d=\"M30.7821 4.38097C30.4134 4.0141 29.8176 4.01542 29.4511 4.38399L14.9587 18.9395L10.1756 14.1346C9.80877 13.7662 9.21301 13.7649 8.84463 14.1314C8.47626 14.4981 8.47475 15.094 8.84143 15.4624L14.2916 20.9374C14.4682 21.1147 14.7084 21.2147 14.9587 21.2147C15.2091 21.2147 15.4489 21.1149 15.6256 20.9374L30.785 5.71199C31.1516 5.3438 31.1503 4.74766 30.7821 4.38097Z\" fill=\"#4D71DD\" \/>\r\n                                    <\/svg>\r\n                                <\/div>\r\n                                                                                        <div class=\"feature-text\">\r\n                                                                            <h6>\r\n                                            Reliable costing for products, projects, and pricing                                          <\/h6>\r\n                                                                    <\/div>\r\n                                                    <\/div>\r\n                                            <div class=\"feature-single\">\r\n                                                            <div class=\"feature-icon\">\r\n                                    <svg width=\"32\" height=\"32\" viewBox=\"0 0 32 32\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                                        <path d=\"M27.625 13.1511C27.1109 13.2285 26.757 13.7079 26.8344 14.2218C27.9612 21.4158 22.1867 28.1327 14.8935 28.0695C-1.11685 27.4071 -1.11553 4.59166 14.8935 3.9302C17.5868 3.9302 20.134 4.79778 22.2597 6.439C22.6716 6.75675 23.2623 6.68051 23.58 6.26922C23.8977 5.85792 23.8215 5.26668 23.4102 4.94893C20.9519 3.05096 18.0069 2.04785 14.8935 2.04785C-3.61303 2.81265 -3.61285 29.1874 14.8935 29.9519C23.3242 30.0243 30.0011 22.2591 28.6955 13.9415C28.6181 13.4276 28.1393 13.0724 27.6248 13.1509L27.625 13.1511Z\" fill=\"#4D71DD\" \/>\r\n                                        <path d=\"M30.7821 4.38097C30.4134 4.0141 29.8176 4.01542 29.4511 4.38399L14.9587 18.9395L10.1756 14.1346C9.80877 13.7662 9.21301 13.7649 8.84463 14.1314C8.47626 14.4981 8.47475 15.094 8.84143 15.4624L14.2916 20.9374C14.4682 21.1147 14.7084 21.2147 14.9587 21.2147C15.2091 21.2147 15.4489 21.1149 15.6256 20.9374L30.785 5.71199C31.1516 5.3438 31.1503 4.74766 30.7821 4.38097Z\" fill=\"#4D71DD\" \/>\r\n                                    <\/svg>\r\n                                <\/div>\r\n                                                                                        <div class=\"feature-text\">\r\n                                                                            <h6>\r\n                                            Integration of finance, work preparation, and production                                          <\/h6>\r\n                                                                    <\/div>\r\n                                                    <\/div>\r\n                                            <div class=\"feature-single\">\r\n                                                            <div class=\"feature-icon\">\r\n                                    <svg width=\"32\" height=\"32\" viewBox=\"0 0 32 32\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                                        <path d=\"M27.625 13.1511C27.1109 13.2285 26.757 13.7079 26.8344 14.2218C27.9612 21.4158 22.1867 28.1327 14.8935 28.0695C-1.11685 27.4071 -1.11553 4.59166 14.8935 3.9302C17.5868 3.9302 20.134 4.79778 22.2597 6.439C22.6716 6.75675 23.2623 6.68051 23.58 6.26922C23.8977 5.85792 23.8215 5.26668 23.4102 4.94893C20.9519 3.05096 18.0069 2.04785 14.8935 2.04785C-3.61303 2.81265 -3.61285 29.1874 14.8935 29.9519C23.3242 30.0243 30.0011 22.2591 28.6955 13.9415C28.6181 13.4276 28.1393 13.0724 27.6248 13.1509L27.625 13.1511Z\" fill=\"#4D71DD\" \/>\r\n                                        <path d=\"M30.7821 4.38097C30.4134 4.0141 29.8176 4.01542 29.4511 4.38399L14.9587 18.9395L10.1756 14.1346C9.80877 13.7662 9.21301 13.7649 8.84463 14.1314C8.47626 14.4981 8.47475 15.094 8.84143 15.4624L14.2916 20.9374C14.4682 21.1147 14.7084 21.2147 14.9587 21.2147C15.2091 21.2147 15.4489 21.1149 15.6256 20.9374L30.785 5.71199C31.1516 5.3438 31.1503 4.74766 30.7821 4.38097Z\" fill=\"#4D71DD\" \/>\r\n                                    <\/svg>\r\n                                <\/div>\r\n                                                                                        <div class=\"feature-text\">\r\n                                                                            <h6>\r\n                                            Clear management logic for margins, portfolio, and decisions                                          <\/h6>\r\n                                                                    <\/div>\r\n                                                    <\/div>\r\n                                            <div class=\"feature-single\">\r\n                                                            <div class=\"feature-icon\">\r\n                                    <svg width=\"32\" height=\"32\" viewBox=\"0 0 32 32\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                                        <path d=\"M27.625 13.1511C27.1109 13.2285 26.757 13.7079 26.8344 14.2218C27.9612 21.4158 22.1867 28.1327 14.8935 28.0695C-1.11685 27.4071 -1.11553 4.59166 14.8935 3.9302C17.5868 3.9302 20.134 4.79778 22.2597 6.439C22.6716 6.75675 23.2623 6.68051 23.58 6.26922C23.8977 5.85792 23.8215 5.26668 23.4102 4.94893C20.9519 3.05096 18.0069 2.04785 14.8935 2.04785C-3.61303 2.81265 -3.61285 29.1874 14.8935 29.9519C23.3242 30.0243 30.0011 22.2591 28.6955 13.9415C28.6181 13.4276 28.1393 13.0724 27.6248 13.1509L27.625 13.1511Z\" fill=\"#4D71DD\" \/>\r\n                                        <path d=\"M30.7821 4.38097C30.4134 4.0141 29.8176 4.01542 29.4511 4.38399L14.9587 18.9395L10.1756 14.1346C9.80877 13.7662 9.21301 13.7649 8.84463 14.1314C8.47626 14.4981 8.47475 15.094 8.84143 15.4624L14.2916 20.9374C14.4682 21.1147 14.7084 21.2147 14.9587 21.2147C15.2091 21.2147 15.4489 21.1149 15.6256 20.9374L30.785 5.71199C31.1516 5.3438 31.1503 4.74766 30.7821 4.38097Z\" fill=\"#4D71DD\" \/>\r\n                                    <\/svg>\r\n                                <\/div>\r\n                                                                                        <div class=\"feature-text\">\r\n                                                                            <h6>\r\n                                            End-to-end logic from ERP through cost accounting to financial accounting                                          <\/h6>\r\n                                                                    <\/div>\r\n                                                    <\/div>\r\n                                            <div class=\"feature-single\">\r\n                                                            <div class=\"feature-icon\">\r\n                                    <svg width=\"32\" height=\"32\" viewBox=\"0 0 32 32\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                                        <path d=\"M27.625 13.1511C27.1109 13.2285 26.757 13.7079 26.8344 14.2218C27.9612 21.4158 22.1867 28.1327 14.8935 28.0695C-1.11685 27.4071 -1.11553 4.59166 14.8935 3.9302C17.5868 3.9302 20.134 4.79778 22.2597 6.439C22.6716 6.75675 23.2623 6.68051 23.58 6.26922C23.8977 5.85792 23.8215 5.26668 23.4102 4.94893C20.9519 3.05096 18.0069 2.04785 14.8935 2.04785C-3.61303 2.81265 -3.61285 29.1874 14.8935 29.9519C23.3242 30.0243 30.0011 22.2591 28.6955 13.9415C28.6181 13.4276 28.1393 13.0724 27.6248 13.1509L27.625 13.1511Z\" fill=\"#4D71DD\" \/>\r\n                                        <path d=\"M30.7821 4.38097C30.4134 4.0141 29.8176 4.01542 29.4511 4.38399L14.9587 18.9395L10.1756 14.1346C9.80877 13.7662 9.21301 13.7649 8.84463 14.1314C8.47626 14.4981 8.47475 15.094 8.84143 15.4624L14.2916 20.9374C14.4682 21.1147 14.7084 21.2147 14.9587 21.2147C15.2091 21.2147 15.4489 21.1149 15.6256 20.9374L30.785 5.71199C31.1516 5.3438 31.1503 4.74766 30.7821 4.38097Z\" fill=\"#4D71DD\" \/>\r\n                                    <\/svg>\r\n                                <\/div>\r\n                                                                                        <div class=\"feature-text\">\r\n                                                                            <h6>\r\n                                            Confidence in dealing with customers and OEMs (cost breakdowns)                                        <\/h6>\r\n                                                                    <\/div>\r\n                                                    <\/div>\r\n                                    <\/div>\r\n                    <\/div>\r\n            <\/div>\r\n<\/section>\n\n\r\n<section class=\"content-numbers-2\">\r\n        <div class=\"container\">\r\n        <div class=\"block-wrapper\">\r\n                            <div class=\"block-title\">\r\n                    <h2>\r\n                        Typical project outcomes                    <\/h2>\r\n                <\/div>\r\n                                        <div class=\"features-wrapper\">\r\n                                            <div class=\"feature-single\">\r\n                            <p class=\"h1 text-gradient\">\r\n                                +15%                            <\/p>\r\n                            <p class=\"h5\">\r\n                                EBIT increase                            <\/p>\r\n                        <\/div>\r\n                                            <div class=\"feature-single\">\r\n                            <p class=\"h1 text-gradient\">\r\n                                -10%                            <\/p>\r\n                            <p class=\"h5\">\r\n                                Fixed costs                            <\/p>\r\n                        <\/div>\r\n                                            <div class=\"feature-single\">\r\n                            <p class=\"h1 text-gradient\">\r\n                                +10%                            <\/p>\r\n                            <p class=\"h5\">\r\n                                Margin                            <\/p>\r\n                        <\/div>\r\n                                    <\/div>\r\n                    <\/div>\r\n    <\/div>\r\n<\/section>\n\n\r\n<section class=\"slider-reviews block-hidden\">\r\n    <div class=\"container container-lg\">\r\n        <div class=\"block-wrapper\">\r\n                            <div class=\"block-title\">\r\n                    <div class=\"title-icon\">\r\n                        <svg width=\"101\" height=\"73\" viewBox=\"0 0 101 73\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                            <path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M21.6121 52.3353C17.9941 57.404 11.1554 62.8607 1.84542 67.4033C-0.574016 68.5838 0.517453 72.2428 3.18825 71.9049C22.7495 69.4306 35.4282 60.8635 42.3519 48.1233C44.927 43.3848 46.5448 38.3412 47.4064 33.1926C47.9745 29.7979 48.1245 27.2504 48.1245 24.3079C48.1245 11.1592 37.4654 0.5 24.3166 0.5C11.1679 0.5 0.508696 11.1592 0.508696 24.3079C0.508696 37.4567 11.3379 48.1233 23.7824 48.1233C23.1259 49.9259 22.9682 50.4353 21.6121 52.3353ZM73.9895 52.3353C70.3715 57.404 63.5329 62.8607 54.2228 67.4033C51.8034 68.5838 52.8949 72.2428 55.5657 71.9049C75.1269 69.4306 87.8056 60.8635 94.7293 48.1233C97.3044 43.3848 98.9222 38.3412 99.7838 33.1926C100.352 29.7979 100.502 27.2504 100.502 24.3079C100.502 11.1592 89.8428 0.5 76.694 0.5C63.5453 0.5 52.8861 11.1592 52.8861 24.3079C52.8861 37.4567 63.7154 48.1233 76.1599 48.1233C75.5034 49.9259 75.3457 50.4353 73.9895 52.3353Z\" stroke=\"#4D71DD\" \/>\r\n                        <\/svg>\r\n                    <\/div>\r\n                    <h2>\r\n                        Kundenstimmen zu Cost &#038; Value <br \/>\r\nEngineering                    <\/h2>\r\n                <\/div>\r\n                                        <div class=\"slider-reviews-wrapper\">\r\n                    <div class=\"swiper reviewsSwiper\">\r\n                        <div class=\"swiper-wrapper\">\r\n                                                            <div class=\"swiper-slide\">\r\n                                    <div class=\"review-single\">\r\n                                                                                    <h4>\r\n                                                REMA                                            <\/h4>\r\n                                        \r\n                                                                                    <div class=\"review-content\">\r\n                                                \u201e\u201eK\u00b2 Advisory hat unser Kostenstellensystem grundlegend modernisiert und eine sechsstufige Konsolidierungshierarchie aufgebaut, die perfekt auf unsere Kalkulationstreiber und Steuerungsanforderungen abgestimmt ist.&#8221;&#8221;\r\n                                            <\/div>\r\n                                        \r\n                                        <div class=\"review-author\">\r\n                                            <div class=\"author-text\">\r\n                                                                                                    <h5>\r\n                                                        Bettina Gl\u00fcck                                                    <\/h5>\r\n                                                                                                                                                    <p>\r\n                                                        Gesch\u00e4ftsf\u00fchrende Gesellschafterin                                                    <\/p>\r\n                                                                                                                                                    <div class=\"author-company\">\r\n                                                        <svg width=\"18\" height=\"18\" viewBox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                                                            <path d=\"M16.2045 4.08412H12.3278V2.522C12.3278 1.77819 11.7227 1.1731 10.9789 1.1731H7.02084C6.27703 1.1731 5.6719 1.77819 5.6719 2.522V4.08412H1.79519C0.807629 4.08412 0.00415926 4.88759 0.00415926 5.87516C0.00415926 6.77221 -0.0877097 7.57782 0.592078 8.4838C0.976692 8.99638 1.50523 9.36204 2.12054 9.54117L8.09556 11.2808C8.68708 11.453 9.31245 11.4531 9.90409 11.2808L15.8791 9.54117C16.4944 9.362 17.023 8.99638 17.4076 8.4838C18.0904 7.57375 17.9955 6.75986 17.9955 5.87516C17.9955 4.88759 17.1921 4.08412 16.2045 4.08412ZM6.81446 2.522C6.81446 2.4082 6.90704 2.31566 7.02084 2.31566H10.9789C11.0927 2.31566 11.1853 2.40824 11.1853 2.522V4.08412H6.81446V2.522Z\" fill=\"#5B6573\" \/>\r\n                                                            <path d=\"M16.1983 10.6383C9.75348 12.5148 9.83692 12.5527 8.99957 12.5527C8.16821 12.5527 8.36545 12.5497 1.8009 10.6384C1.10876 10.4368 0.495778 10.0653 0.00390625 9.55322V15.0359C0.00390625 16.0235 0.80734 16.8269 1.79494 16.8269H16.2042C17.1918 16.8269 17.9953 16.0235 17.9953 15.0359V9.55322C17.5034 10.0653 16.8904 10.4368 16.1983 10.6383Z\" fill=\"#5B6573\" \/>\r\n                                                        <\/svg>\r\n                                                        <div>\r\n                                                            REMA Gruppe                                                        <\/div>\r\n                                                    <\/div>\r\n                                                \r\n                                            <\/div>\r\n                                                                                    <\/div>\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                            <div class=\"swiper-slide\">\r\n                                    <div class=\"review-single\">\r\n                                                                                    <h4>\r\n                                                ALFRA                                            <\/h4>\r\n                                        \r\n                                                                                    <div class=\"review-content\">\r\n                                                \u201e\u201eDurch 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 Verl\u00e4sslichkeit in unseren Herstell- und Selbstkosten.&#8221;&#8221;\r\n                                            <\/div>\r\n                                        \r\n                                        <div class=\"review-author\">\r\n                                            <div class=\"author-text\">\r\n                                                                                                    <h5>\r\n                                                        Daniel Adams                                                    <\/h5>\r\n                                                                                                                                                    <p>\r\n                                                        Kaufm\u00e4nnischer Leiter                                                    <\/p>\r\n                                                                                                                                                    <div class=\"author-company\">\r\n                                                        <svg width=\"18\" height=\"18\" viewBox=\"0 0 18 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                                                            <path d=\"M16.2045 4.08412H12.3278V2.522C12.3278 1.77819 11.7227 1.1731 10.9789 1.1731H7.02084C6.27703 1.1731 5.6719 1.77819 5.6719 2.522V4.08412H1.79519C0.807629 4.08412 0.00415926 4.88759 0.00415926 5.87516C0.00415926 6.77221 -0.0877097 7.57782 0.592078 8.4838C0.976692 8.99638 1.50523 9.36204 2.12054 9.54117L8.09556 11.2808C8.68708 11.453 9.31245 11.4531 9.90409 11.2808L15.8791 9.54117C16.4944 9.362 17.023 8.99638 17.4076 8.4838C18.0904 7.57375 17.9955 6.75986 17.9955 5.87516C17.9955 4.88759 17.1921 4.08412 16.2045 4.08412ZM6.81446 2.522C6.81446 2.4082 6.90704 2.31566 7.02084 2.31566H10.9789C11.0927 2.31566 11.1853 2.40824 11.1853 2.522V4.08412H6.81446V2.522Z\" fill=\"#5B6573\" \/>\r\n                                                            <path d=\"M16.1983 10.6383C9.75348 12.5148 9.83692 12.5527 8.99957 12.5527C8.16821 12.5527 8.36545 12.5497 1.8009 10.6384C1.10876 10.4368 0.495778 10.0653 0.00390625 9.55322V15.0359C0.00390625 16.0235 0.80734 16.8269 1.79494 16.8269H16.2042C17.1918 16.8269 17.9953 16.0235 17.9953 15.0359V9.55322C17.5034 10.0653 16.8904 10.4368 16.1983 10.6383Z\" fill=\"#5B6573\" \/>\r\n                                                        <\/svg>\r\n                                                        <div>\r\n                                                            ALFRA GmbH                                                        <\/div>\r\n                                                    <\/div>\r\n                                                \r\n                                            <\/div>\r\n                                                                                            <div class=\"author-logo\">\r\n                                                    <img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"80\" src=\"https:\/\/k2advisory.de\/wp-content\/uploads\/2026\/03\/300575859_460775086061446_7267344750985629514_n-11.png\" class=\"attachment-thumbnail size-thumbnail\" alt=\"ALFRA Logo. Spezialist f\u00fcr Stanztechnik, Biegetechnik, Schneidtechnik f\u00fcr die Chemie &amp; Prozessindustrie. Beratung f\u00fcr Mittelstand.\" \/>                                                <\/div>\r\n                                                                                    <\/div>\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                    <\/div>\r\n\r\n                        <div class=\"swiper-nav swiper-nav-left\">\r\n                            <div class=\"swiper-button-prev\">\r\n                                <svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                                    <path class=\"hvr-stroke\" d=\"M8.75 16.25L2.5 10M2.5 10L8.75 3.75M2.5 10L17.5 10\" stroke=\"#121B4A\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\" \/>\r\n                                <\/svg>\r\n                            <\/div>\r\n                            <div class=\"swiper-pagination\"><\/div>\r\n                            <div class=\"swiper-button-next\">\r\n                                <svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                                    <path class=\"hvr-stroke\" d=\"M11.25 3.75L17.5 10M17.5 10L11.25 16.25M17.5 10H2.5\" stroke=\"#121B4A\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\" \/>\r\n                                <\/svg>\r\n                            <\/div>\r\n                        <\/div>\r\n                    <\/div>\r\n                <\/div>\r\n                    <\/div>\r\n    <\/div>\r\n<\/section>\n\n\n<section class=\"cta-primary block-hidden\">\n        <div class=\"container\">\n        <div class=\"block-wrapper\">\n                            <div class=\"block-title \">\n                                            <p class=\"headline-top\">\n                            AKTUELLEs                        <\/p>\n                                                                <h2 class=\"text-gradient\">\n                            Aktuelle Einblicke zu CORE-<br \/>\r\nProjekten finden Sie hier                        <\/h2>\n                                                                            <\/div>\n                                        <div class=\"btn-wrapper\">\n                    <a class=\"btn btn-1 has-icon\" href=\"https:\/\/k2advisory.de\/aktuelles\/\" title=\"Zu Aktuelles\"  target=\"_self\">\n                        Zu Aktuelles                        <span class=\"btn-arrow\">\n                            <svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                                <path d=\"M11.25 3.75L17.5 10M17.5 10L11.25 16.25M17.5 10H2.5\" stroke=\"white\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path>\n                            <\/svg>\n                        <\/span>\n                    <\/a>\n                <\/div>\n                    <\/div>\n    <\/div>\n<\/section>\n\n\r\n<section class=\"cta-tertiary\">\r\n        <div class=\"container\">\r\n        <div class=\"block-wrapper\" style=\"background-image: url(https:\/\/k2advisory.de\/wp-content\/uploads\/2026\/03\/frame-bg.jpg);\">\r\n                            <div class=\"block-title\">\r\n                                                                                    <h2>\r\n                            Make cost structures transparent. Optimize costing. Enable controllable pricing.                        <\/h2>\r\n                                                                            <\/div>\r\n                                        <div class=\"btn-wrapper\">\r\n                                            <a class=\"btn btn-6 has-icon\" href=\"https:\/\/k2advisory.de\/en\/contact\/?subject=Cost%20Analysis%20Request\" title=\"Request cost analysis\"  target=\"_self\">\r\n                            Request cost analysis                            <span class=\"btn-arrow\">\r\n                                <svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                                    <path d=\"M11.25 3.75L17.5 10M17.5 10L11.25 16.25M17.5 10H2.5\" stroke=\"white\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path>\r\n                                <\/svg>\r\n                            <\/span>\r\n                        <\/a>\r\n                                                                <a class=\"btn btn-5 has-icon\" href=\"https:\/\/k2advisory.de\/en\/contact\/?subject=Cost%20%26%20Value%20Engineering\" title=\"Contact us\"  target=\"_self\">\r\n                            Contact us                            <span class=\"btn-arrow\">\r\n                                <svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n                                    <path d=\"M11.25 3.75L17.5 10M17.5 10L11.25 16.25M17.5 10H2.5\" stroke=\"white\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path>\r\n                                <\/svg>\r\n                            <\/span>\r\n                        <\/a>\r\n                                    <\/div>\r\n                                <\/div>\r\n    <\/div>\r\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":1227,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1230","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/pages\/1230","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/comments?post=1230"}],"version-history":[{"count":4,"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/pages\/1230\/revisions"}],"predecessor-version":[{"id":1552,"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/pages\/1230\/revisions\/1552"}],"up":[{"embeddable":true,"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/pages\/1227"}],"wp:attachment":[{"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/media?parent=1230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}