Success Story
Hügli
(Phase 2)
Introduction of process cost accounting
MISSION
STREMLER AG was commissioned to develop the basics for process cost accounting and to create a realistic basis for carrying out product calculations. This should form a sound platform for the sustainable improvement of the result as well as for the further growth of the company.
SOLUTION AND WORK PROCESS
The following priorities were set:
Presentation of the effects of the causal distribution of costs per article and division calculation according to their actual resource consumption along the entire value chain
Mapping of cost allocation and cost distribution in the existing Hügli accounting division, implementation of corresponding adjustments in the system
Carrying out process chain analyzes to determine relevant cost drivers
Creation of a secure basis for decision making to control the product and market policy. For the selection and further development of the product portfolio, based on earnings contribution and market opportunities
Identification of potential for more rational use and control of existing resources as well as approaches for business process and overhead cost optimization
RESULTS
In cooperation with STREMLER AG, Hügli Nahrungsmittel GmbH was able to implement realistic cost mapping despite the increasing complexity of the cost structure by introducing process cost accounting.
Significant improvement in cost and performance transparency through a causal allocation of all costs per item and per division
Creation of a clear decision making basis for the alignment of the product portfolio and thus for the optimization of the yield Installation of a uniform cross divisional offer calculation
Improvement of corporate planning and control as well as resource management
Alexander Moosman
CEO
“Our goal of this project was to gain absolute transparency about the contribution of base load and low margin products. On the one hand to present the economic contribution of the individual products and markets and on the other hand to continuously optimize the utilization of resources. Only if you systematically master this game between scales and niche effect on the basis of detailed cost information can you achieve a significant competitive advantage.
STREMLER AG, which we already knew from a previous project, contributed a great deal to the success of this project both with its technical competence and with the ability to communicate across all levels."
