Case study: Implementation of a controlling and performance measurement system in the area of Technical Services


Metallurgy enterprise, approximately 3,400 employees worldwide, with a Technical Services & Engineering (TSE) unit
(cost volume € 65 million and 400 employees)


  • Lack of data quality and cost transparency regarding causation equitable cost allocation
  • Lack of business process-oriented planning and control system for each TSE department (plant engineering, maintenance, network infrastructure, laboratory and Central Services)
  • Supply-driven rather than demand-driven human resource planning, no time management


As part of an interim management project: Appraisal of existing internal accounting and affected processes, improving data quality and cost transparency, building a controlling system with appropriate management tools and key performance indicators and performance measurement, tracking the realization of cost-cutting measures, management of project teams.


Design and implementation within 8 months


  • Realization of a standardized database by adjustments of billing processes and data acquisition (master and transaction data) in the ERP system "SAP" (modules CO, PM, PS)
  • Implementation of service level agreements according to "market principles" by agreement of activity quantities and settlement prices and the use of benchmarking
  • Establishment of an IT-based, department-specific reporting and performance measurement system, based on a balanced scorecard approach and a MIS database (ESSBASE)
  • Introduction of a time management with demand-oriented staff and capacity planning
  • Moderation and monitoring of TSE departments regarding the interim cost tracking and control