Skip to content
botakman
§ 05 — Area 05 / 06

Controlling: Margins, month-end close, purchase-to-pay

Know where the margin goes.

§ A — The mission

Cost allocation, margin analysis, month-end close and spending controls that keep performance visible and reliable.

§ B — Workstreams & deliverables

Workstreams & deliverables.

05.01

Cost and margin control

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
05.02

Month-end close

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
05.03

Purchase-to-Pay

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
§ C — What is in your hands at the end

What is in your hands at the end.

  • →A close that lands on its calendar, with margins explained by product and customer.
  • →An approval path in front of every penny that leaves the company.

Talk about Controlling.

Start a conversationSee the setups