Target/performance analyses

Analyzing cost variances allows you to monitor the profitability of your company's different operational areas, and is therefore the most important method of planned cost calculation. By comparing target costs with actual recorded data for a particular time period, planning errors can be identified and rectified early on.

Furthermore, target/performance analyses reveal the causes and responsibilities for these variances. Against the background of the variances that were detected, it is possible to analyze how such deviations from the target value can be prevented in future. Corrective measures can therefore be implemented early on and in a targeted manner.

We will conduct your target/performance analysis as follows: first, we define realistic expected values. These target values must be set with great care, or else a comparison with actual data makes no sense. That is why we work together with you to work out a detailed and sound annual plan.

The defined target values are then continuously compared to the actual recorded values. If a variance is detected, we will pursue the matter and work together with you to identify the root causes. This allows you to quickly react to any problems that may have occurred, and to prevent potentially disastrous developments.