Costs & Budget
Analysis of Cost Methodology
- Identification of the applied cost methodology: Standard, Absorption, ABC- Activity Based Costs, TCM-Target Costing Methodology, etc.
- Evaluation of the proration criteria
- Evaluation of the structure of the cost centers
- Identification and evaluation of how the main cost vectors are designated: fixed costs, variable costs, administrative expenses, production general expenses, input, etc.
- Verification of the accuracy of the information contained in the management reports
- Verification of criteria for allocation of costs and expenses
- Methodologies applied to the Development and Management of Budgets
Budget
- Development / Adequacy of issues regarding “Budget Management” such as: Account Plan, Launching of Revenue Forecast; Fixation of Expenses; Credit Supplementation; Credit Opening / Reduction; Revenue Execution; Contingency Reserve Fixation / Reduction; etc.
- Elaboration of pluriannual budget
- Management of the Expense Management, aiming the financial management
- Adequacy of processes for the Integration among the budget modules with other modules such as: payroll, financial, asset and Compensation of the already implemented systems
- Implementation of the Budget Management Routine
Technology applied to Cost Management
- Evaluation of the automation level of the cost allocation and improvement potential, taking into consideration costs and benefits
- Evaluation of the integration level of the current cost system and the ERP
- Usage potential of market tools to cost solution and pricing
- Development of Cost Reduction Programs
