Controlling

06.01

Cost and margin control

Cost accounting and margin analysis by business dimension.

Missions

• Define dimensions, allocation keys and scopes
• Measure margin by product, customer, project and channel
• Track fixed and variable costs against budget
• Analyse variance and flag drift

Deliverables

• Cost model
• Margin reporting
• Budget review

06.02

Month-end close

Organise the close, task allocation and recurring controls.

Missions

• Close calendar and task allocation
• Cut-off, accruals, deferred income and provisions
• Standard close file with every balance justified
• Interface with the accountant or auditor

Deliverables

• Close calendar
• Justification file
• Control pack

06.03

Purchase to pay

Approval and controls from purchase request to payment.

Missions

• Purchase request flow and approval thresholds
• Commitment tracking and recurring spend review
• Match purchase orders, receipts and invoices
• Payment runs, dual approval and fraud prevention

Deliverables

• Documented P2P process
• Delegation matrix
• Commitment tracking