However, the amounts booked once in the accounting records on a cost center must maintain their sizes. This approach would communicate also faster information for early detection and the countermeasures. “If the cost pool staff” with the productive hours and the standard hourly rate compliant goes, there is no need to turn. However, the causes must be sought elsewhere, unless a result occurs, which would have the appearance of the second graph. And now to the information relating to the not achieved profit. The target / actual comparison in the known form is granted also to perform. “Still: those responsible for sales and production have an evaluation of A” to all orders during the year.

You mean the predetermined plan result from 5 Percent also to have reached. The orders were completely mapped, you can see the sum of sales already. Obviously not all of the costs incurred during the year were considered. How would be now very comfortable ” to determine where the causes are? The numbers of the accounting and the annual accounts can be in the form of date not which compared, obtained from the order management. Under B) the numbers of accounting on the basis of settled productive times and hourly rates be prepared such that the desired comparison can also be made.

Here comes the real interface to their usage. 270 tons of the total cost in the calculation were not taken into account, or the market gave no longer produced. However, it is striking that the greatest losses in the small machinery sales are increasing. Do not agree about the machines hourly rates? Or that these costs were around during the calculation not considered at all? The year-end figures for this year were also so to interpret: conclusion: how many years will pass, until the results can be prepared from annual accounts in a workable form? -In the age of rating and quality management this topic was not treated yet with innovative solutions in public. 500 years after the discovery of the double entry, there is a comparable method including all votes that today but still not used for planning purposes. An issue for universities, institutions, associations and educational institutions at all about? The operational benefits could be supported only if first of all, the basic philosophy were known.