{"id":1658,"date":"2026-03-28T08:33:22","date_gmt":"2026-03-28T07:33:22","guid":{"rendered":"https:\/\/k2advisory.de\/insights\/veraltete-fehlerhafte-kalkulationslogiken\/"},"modified":"2026-04-08T12:01:41","modified_gmt":"2026-04-08T10:01:41","slug":"outdated-and-flawed-costing-logic","status":"publish","type":"post","link":"https:\/\/k2advisory.de\/en\/insights\/outdated-and-flawed-costing-logic\/","title":{"rendered":"Outdated and Flawed Costing Logic"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">We encounter this issue again and again in companies:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cost calculations based on flat surcharges. Spreadsheets that once \u201cworked well enough\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">And in the end, no one really knows why margins only exist on paper.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In reality, costing often becomes a black box:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>It is unclear where costs actually arise<\/li>\n\n\n\n<li>Work plans are outdated<\/li>\n\n\n\n<li>Value flows and ERP logic are inconsistent<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The result is generalized pricing that negatively impacts real performance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is not a criticism \u2014 it is the reality in many organizations, because the overall picture is missing.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The turning point<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">At some point, a clear reset is needed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>What does this product actually cost?<\/li>\n\n\n\n<li>Where are the real cost drivers?<\/li>\n\n\n\n<li>How much control do we really have over our pricing?<\/li>\n\n\n\n<li>What would a truly reliable costing model look like?<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What changes when done right<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">When costing is set up properly, everything changes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Margins become transparent and realistic<\/li>\n\n\n\n<li>Decisions become fact-based<\/li>\n\n\n\n<li>Organizations gain clarity and control<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Modern costing is not an add-on \u2014 it is a survival strategy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If your prices seem stable but profitability does not follow, it is time to take a closer look.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Why outdated costing logic leads to unreliable margins and poor business decisions.<\/p>\n","protected":false},"author":1,"featured_media":1644,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1658","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-specialist-article"],"acf":[],"_links":{"self":[{"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/posts\/1658","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/types\/post"}],"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=1658"}],"version-history":[{"count":1,"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/posts\/1658\/revisions"}],"predecessor-version":[{"id":1660,"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/posts\/1658\/revisions\/1660"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/media\/1644"}],"wp:attachment":[{"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/media?parent=1658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/categories?post=1658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/k2advisory.de\/en\/wp-json\/wp\/v2\/tags?post=1658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}