Lean Structures, Efficient Decisions

A basic prerequisite for efficient overhead management is to first establish transparency with respect to the existing overhead structures. In this respect, oftentimes the existing cost accounting structures in most companies present a problem because these structures do not provide comprehensive transparency with respect to the cost and resource situation related to overhead.

As a result, overhead optimization includes a detailed process analysis on the basis of proven and tested W&P process models. This W&P method has significant impact. By doing this, process cost and process resource analysis are generated. In conjunction with smart interface analysis in a very short period of time, this process cost and process resource analysis offers astonishing transparency with respect to the current overhead structure. The evaluation of process performance is also required in order to conduct valid benchmarking to serve as a foundation.

With the aid of transparency, useful metrics to increase performance with respect to overhead cannot be defined without the aid of transparency. .

  • Examples of successful concepts include:
  • The configuration of lean overhead structures
  • Insourcing and outsourcing overhead areas
  • Offshoring
  • Shared service concepts
  • Optimal configuration of centralized vs. decentralized structures
  • Process integration in operational processes
  • Zero-base structuring
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