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In today's dynamic market environment, meaningful and effective business management tools are becoming an increasingly important competitive factor, even in medium-sized companies.

In order to be able to make informed decisions quickly, decision makers have to be provided with goal-oriented and reliable information. It does not only help that the economic result of the whole enterprise, e.g. accounting at the income statement level

It is important to have up-to-date, transparent and informative information about costs and contributions to results at different levels (cost center / carrier) and for different points of view (for example, products, customers, regions, processes).

In addition, standardized and automated deviations (eg price, volume or budget deviations) between PLAN, TARGET and ACT are to be delivered for successful control in the sense of the controlling control loop. Frequently, existing cost accounting systems, especially in medium-sized companies, can not meet these requirements or only at considerable additional expense.


Together with our partner ECONUM, we have developed a standard business management solution: A field-proven cost accounting procedure was implemented with the CoPlanner software. The solution puts cost and performance accounting on a sound technical footing that far exceeds the capabilities of many ERP systems in terms of detail and performance.

ECONUM Cost Controlling (ECC) powered by CoPlannerTM

  • Easy connection to existing ERP IT systems / existing CPA systems

  • Cost accounting and management profit calculation (step contribution margin calculation) in PLAN / SHOULD / IS

  • Parallel representation of different valuation methods (for example, accounting standards, pricing law, fee law, business / accounting calculations, etc.)

  • Consistent separation and offsetting of variable and fixed costs as well as imputed and expenditure-effective costs down to cost unit level and thus information on the key intervention points for controlling profitability AND liquidity

  • Standardized and automated deviation determination (for example, price, volume, employment, budget deviations, etc.). The variance categories are transferred to profitability analysis (for example, multilevel contribution margin accounting)

  • The business logic anchored in the system enables simple and intuitive operation

  • Transparent and comprehensible documentation of the allocations / results

  • Even in the standard, a variety of meaningful report templates

  • Continuous tuning of the sub-calculations

  • Integration of statistical key figures  

  • High performance in the application



Excel is, as we know, the magic weapon par excellence and can be used anywhere. Nevertheless, with Excel always caution is required: quickly, the lists are confusing, many links slow down the required calculations and it sneak with the time errors, which are recognized only in the favorable case directly. Taking over a self-created Excel construct by another employee is also not easy and can quickly become a major challenge.


For regularly recurring and constantly changing calculations (eg cost and performance calculations based on dynamically changing master and transaction data) Excel is not designed. Fixed links to legacy systems (for example, changes to master data) are difficult and can only be managed with great effort.



Existing ERP or cost accounting systems, especially in medium-sized companies, experience has shown that it is not possible to provide essential business control information consistently, only with considerable additional effort and far away from the program standard.

Since ECONUM Cost Controlling (ECC) delivers high-performance, transparent and informative information about costs and their benefits as well as contributions to PLAN, SHOULD and IS along the entire value chain of the company, the controlling organization can concentrate on its core business. The controller is once again focusing on the content of planning, reporting, analysis of deviations and preparation of decision templates as well as the control of measures to eliminate deviations and ensure the achievement of goals.

ECC is thus the engine for the implementation of an effective controlling process, which initiates the cost awareness and the responsibility for earnings contributions in all parts of the company.

CoPlanner expands the product portfolio with "ECONUM Cost Controlling (ECC) powered by CoPlannerTM" with a standard solution for cost and performance accounting and works together with ECONUM Unternehmensberatungs GmbH.