Vier Branchen, ein Anspruch:
Vorausschauende Steuerung im Mittelstand.

Your result depends on machine hour rates, setup times and scrap — and on which order is blocking which capacity. Conventional overhead absorption allocates costs to where they don't arise, and systematically produces the wrong pricing decisions. We calculate contribution by order, part and asset, make the gap between quotation and actual visible, and build energy and material costs in with their real volatility. You know which orders to accept — and which ones lose money on every unit.

You sign annual price-downs for volumes nobody guarantees, amortise tooling over quantities from the year of nomination, and live on call-offs that shift weekly. We build the steering at the level your business actually runs on: result per programme and platform across the full series lifecycle, break-even including tooling and ramp-up costs, the effect of material surcharges and index clauses, margin profile of series versus spare parts. And we model the transformation: combustion phase-out against new programme ramp-up — when which asset frees up, what it costs until then, and where the utilisation gap opens.

Project business means you learn the result once you can no longer influence it. We move project control upstream — percentage of completion and expected result per project, variation orders and claims carried as value rather than as a side note, warranty exposure and advance payments in the cash flow. Plus the view often missing in this sector: what does service and spare parts on the installed base actually earn, and how much new-machine margin are you quietly subsidising with it? Order backlog, capacity and cash belong in one model, not in three presentations.

Programmes run for decades, prices fall along contractually agreed learning curves, and today's development cost is recovered a decade out — or never. We build the programme accounting for it: separation of recurring and non-recurring cost, learning curve against actual unit cost development, contribution per programme across its life rather than per fiscal year. Plus the topics currently shaping the sector: capacity and investment planning for rate ramp-up, working capital in a supply chain with long lead times, and the cost impact of certification, quality requirements and export control. With customer concentration on a handful of OEMs, a single rate decision determines your entire plan — you should be able to model it before it arrives.

You are effectively running five business models under one roof: a regulated grid, a competitive retail business, generation, heat — and the structurally loss-making unit carried through the municipal tax group. Unbundling under § 6b EnWG forces separate accounts, but delivers no steering view. We build the layer above: contribution by unit and subsidiary, clean internal cost allocation, group planning against dividend capacity and debt limits. So you can show the supervisory board which unit carries the group — and how long the cross-subsidy can keep funding the swimming pools.

Your revenue is fixed for years; your costs are not. Between base year, revenue cap, regulatory account and capital cost adjustment, your result is determined years before it appears in the P&L — and the cost review in the photograph year echoes across the entire regulatory period. Meanwhile the build-out drives capex: connections for heat pumps and charging infrastructure, § 14a EnWG, metering digitalisation. We link regulatory accounting, investment planning and financial planning into one model that shows which measure is recognisable, when it turns into revenue, and how much liquidity it ties up until then.

Every project its own entity, every entity its own business case — and at some point nobody holds the overall picture. We build the portfolio view across all project companies: IRR and DSCR per project, plan versus actual across the lifecycle, cash outflow across the pipeline. On the revenue side we account for what actually arrives: direct marketing, PPA coverage, lost revenue during negative price hours, redispatch compensation. You see early which project is holding its assumptions and which one you should not build.

The larger municipalities have their heat plans; the smaller ones follow by mid-2028 — and every plan becomes an investment programme with a thirty-year horizon. We model it: connection rate and heat density as the value drivers, subsidies in the cash flow, price escalation clauses against actual fuel and operating costs. On the water side we bring tariff calculation, imputed costs and asset renewal into one plan that also survives municipal audit.

Revenue per customer falls, data volume rises, and network cost follows volume rather than revenue. What remains steerable is cost per unit. We build unit cost models that allocate network, platform and operating costs to products and customer segments on a causal basis, cleanly separating what wholesale carries from what retail does. Plus the calculations usually missing from standard reporting: contribution by customer segment after true acquisition cost, the business case for copper migration and site decommissioning, investment decisions driven by utilisation rather than depreciation logic. You see which products actually fund your network.

A rollout area is a business case with a twenty-year horizon, and it lives or dies on two numbers: cost per home passed and take-rate. Both tend to be set optimistically in planning and rarely met in reality. We build the model that runs alongside: plan versus actual per rollout area across the full lifecycle, homes passed against homes activated, subsidies and own contribution in the cash flow, marketing spend against actual connection rate. For municipal rollout companies and utility-owned ventures, the group view comes on top: result per entity, dividend capacity, funding requirement across the build years. That lets you show the supervisory board why an area still holds — and when it's time to renegotiate.

You sell availability; you costed effort. The two drift apart as soon as the contract runs: ticket volumes rise, contractual price-downs bite, transition costs were never cleanly separated. We make contract margin visible across the term rather than as an annual average — result per contract and service, cost per ticket and per managed unit, utilisation against rate card, the effect of SLA penalties and delivery mix. And we bring the same logic forward into bidding: knowing your true unit costs changes how you price a tender — and tells you where the pain threshold sits before you sign.

You effectively sell capacity in kilowatts, but often still calculate in square metres and racks. Your biggest levers sit between contracted, installed and actually drawn power — as does your most expensive planning error, when capacity stays reserved and unused. We build the calculation per kilowatt and per customer: operating cost including power, cooling and maintenance, utilisation against the cost of holding capacity, the effect of price escalation clauses and energy procurement on contract margin. Plus the topics currently driving the market: investment cases per build phase with grid connection and time-to-power as the critical path, higher rack densities and cooling concepts for AI workloads, and the requirements of the German energy efficiency act — PUE, waste heat reuse and reporting duties are no longer just engineering matters but cost items and investment triggers. On the cloud side we create the cost transparency usually missing internally: causal allocation of cloud spend to applications, products and business units, and a defensible comparison across cloud, colocation and on-premises over the full useful life — including the migration and repatriation costs such comparisons routinely omit.

You sell time, and what matters is how much of it reaches the client. We make utilisation, project margin and unbilled hours visible at project, team and client level, and tie the forecast to pipeline and availability rather than end-of-quarter instinct. You see early which mandates to expand and which terms to renegotiate.

Your revenue follows case volume, case mix and the nursing budget — your costs follow the roster. We bring both into one calculation: contribution margin by department, staffing against regulatory minimum ratios, and the budget impact of the shift to outpatient care and service-group allocation. The monthly close becomes a steering instrument instead of a review. Education & research institutions: Core funding, third-party grants and tuition each follow their own logic, and every funding body accounts differently. We build a single view that brings research projects, teaching capacity and staffing together — including full costs per project and restricted-use tracking. You know which projects carry themselves and where you can build capacity, before the next application round opens.

Decentralised structures grown over decades, refinancing through care rates and service fees — and with every collective wage round, personnel costs rise faster than revenue. We consolidate the individual entities into one picture at group level: result per entity, restricted funds, reserves. That lets you justify decisions without calling local autonomy into question.