Project controlling and corporate controlling with ams.bi
ams.controlling provides make-to-order manufacturers with all the business KPIs they need to manage their complex projects with greater foresight, despite the many uncertainties involved. With analyses including both financial and non-financial KPIs, companies are able to keep track of project productivity in real time and by specific areas of the business, including sales, marketing, design, purchasing, production, shipping, assembly and service management. All data can be made available via a variety of mobile devices.
Integration of all company data
ams.controlling evaluates the data required for this automatically, accessing data from ams.erp as well as other company data. This provides managers and process owners with a sound basis for decision making without the need to analyse each component individually.
Application-specific user interfaces
Users have a choice of various activity-specific user interfaces, which prepare the required business and project KPIs in a context-specific manner. Supported interfaces include predefined Excel tables, dashboards with considerable operational potential, as well as the Management Cockpit for senior managers.
Cost unit accounting
Cost unit accounting always has the most up-to-date order data at its disposal. Users have access to an online simultaneous costing feature, which allows them to track cost developments in real time and to see whether and to what extent costs are remaining in line with the quotation costing.
Cost unit accounting allows both direct costs and full costs to be taken into account based on four contribution margin levels. Forecast deviations can be taken into account alongside budget, target and actual data, allowing budget tracking / the projection of results at any point in time during the project.
A drilldown function allows costs to be broken down to the individual costing and posting line level. As a result, project managers can see how the costs are distributed over individual operations or BOM lines, for example. Structured manufacturing costs can be shown at each structural level of a BOM.
The integrated costing dashboard (see figure below) uses traffic light colours to warn of areas that are at risk (amber) or have already gone over budget (red). This allows costs to be tracked through to the underlying cause. The dashboard also provides a graphical representation of the project-related budget, forecast, target value and actual value development.
The cost unit accounting component integrated within ams.erp:
- Uses the budget values from the quotation costing for each cost group and cost element or cost centre.
- Calculates the planned values for materials from order BOM lines using prices from the item master record.
- Calculates actual values for materials from the material postings.
- Calculates planned values for external deliveries from order-related POs and from POs for BOM lines without a parts master record using the PO price.
- Calculates actual values for external deliveries from invoice receipts.
- Calculates planned manufacturing values from order routing times using work centre hourly rates.
- Calculates actual manufacturing values from actual hours for each operation.
Semi-finished product evaluation
Unfinished products can be evaluated at any time and the evaluation committed by ams.erp as part of month-end closing. In doing this, ams.controlling supports automatic comparison with the sub final and final invoices already issued. In reporting, data can be output at various levels of detail, showing factory output and the value increases of individual orders over a specific period.
As an alternative to inventory valuation on the basis of manufacturing costs, in compliance with the German Commercial Code (HGB), ams.erp also supports accounting by the percentage-of-completion method, as permitted under US GAAP. In the latter case, ams.erp creates the final invoices based on the services performed so far, meaning that profits can be identified in proportion to the degree of completion.
The inventory valuation can be accessed in ams.controlling at any time. The system outputs the inventory values on a time-dependent basis as part of month-end closing. A month opening balance provides the starting point for these month-end values, which are updated taking into account all transaction data. ams.erp supports a number of different valuation strategies here.
Corporate controlling with ams.bi
Corporate controlling has a two-pronged approach: Firstly, the solution provides a swift overview of the current performance of the company as a whole, delivering KPIs such as factory output, sales, incoming orders and quotation history for example; secondly, it also delivers KPIs for all projects at the company based on all completed orders. This additional perspective allows the performance of entire departments or even entire areas of the business to be analysed.
This project-wide perspective also gives make-to-order, assemble-to-order and variant manufacturers the opportunity to optimise their costings. As they have a transparent overview of the contribution margins for each individual sub-project, they can implement strategic pricing to offer their customers more attractive prices than the competition without jeopardising the company’s survival. This information also provides a sound basis for making decisions regarding which operations or sub-projects to outsource to third parties.