Fortunately, nowadays, most companies are well positioned in terms of cost accounting, supported by modern ERP Systems. Nevertheless, one notices repeatedly, that the market ultimately makes the price. So what to do now? Make or buy decisions have far-reaching consequences. What happens, for example, if a product is outsourced and planning machines are suddenly no longer working at full capacity? The calculated hourly rate rises and makes other products more expensive. What effect does a structural change in sales behaviour of a product have on the entire supply chain?
This is where valid data and parameterizable calculation models are necessary, to put the managing directors in a position, where they can steer against accordingly, without overriding.