Mapping of the existing pricing methods and systems, and design of proposals for their improvement, on the basis of:
• The organizational structure of the enterprise.
• The cost centres monitored.
• Other operational costs (sector, third parties etc.)
• Direct and indirect costs (determination of the standard cost).
• Variable and fixed costs.
Pricing System with Activity Based Costing
Budgeting & Planning
Efficient budgeting aims at linking the business strategy with everyday operations, placing every activity in a single coherent corporate-wide framework, and determining quantitative targets. The main features of this model are:
• The clear distinction between operational and investment planning.
• The continuous alignment of decisions across different time periods.
• The immediate in-time communication of information from the management to the employees and vice-versa.
• The setting of individual quantitative targets for everybody involved in the monitoring procedure.