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PLANNING AND CONTROLLING

Effective planning and controlling assume that sector specifics are considered. FELIX® was developed specifically for the dairy and food technology featuring a closed and fully integrated solution. Due to the high value and the specific processing conditions the raw material milk is in a particular focus.

Overview:  Overall System Planning and Controlling

 

The FELIX® module planning and controlling consists of the following applications, which can be charged individually, as well as continuously:

  • Customer-/Article SKU – CM-Calculation
    The customer-article SKU CM calculation determines the customer-article SKU success. For each customer-article SKU the customer-article SKU overall cost profit will be represented over several CM levels. For the customer-article SKU profit analysing the raw material price, the employment-, consumption- and process deviations as well as plan and target/actual comparison are reported.
  • Logistics Cost Accounting
    Logistics process costs, such as order processing, transportation, etc., are determined by the method of process cost accounting and offset within the customer-article SKU CM-accounting. Thus, the logistics costs can be fairly distributed and reported by causation
  • Production Process Cost Accounting
    With the production process cost accounting the raw material, material and production process costs for each product article will be determined. This is done for finished products, semi-finished products and for all by-products, processes and cost centers. All the dairy peculiarities of the raw material and the different processing areas can be considered.

Accounting Periods

With the FELIX® planning and controlling modules, different periods can be settled. The individual periods can be arbitrarily accumulated:

  • Plan Accounting (month, year, simulation)
  • Target Accounting (month)
  • Actual Accounting (month)

 

Procedures and Methods

Effective controlling requires appropriate methods. FELIX® Dairy Controlling has several methods that can be used in combination as all dairy departments are proven solutions. FELIX® provides all economically current methods and procedures.

For the representation of reports and analysis the data can be combined with each other in the basic billings. In dairy practice there are numerous proven reports and analyses available.

 

Overview: Available Methods and Procedures in FELIX®:

 

Continuous Calculation from Customer-Article SKU-CM and Production Process Costing

The modules customer-article SKU-CM-account and production process costing can each be billed separately or closed. The sequence of continuous billing is in principle as follows:

  • Quantity Calculation
  • Automatic Cost Rate Determination
  • Process Costs
  • Cost Article SKU-CM

Overview: Continuous Quantities-, Costs- and Contribution Margin Accounting

 

With the tracing of a complete calculation run, all costs are charged to customer-article SKU numbers and the contribution margins are determined. Adding these over various possible levels of the hierarchy we obtain the total customer-article SKU results.


Plan Simulations

Plan simulations are particularly used for: market, sales, raw material price changes, etc. or major investment projects that are to be calculated for their effects on basic planning.

On the basis of a plan account any plan versions can be calculated. To this end, data from existing budget projections can be taken completely or selectively and desired changes (sales, prices, quantities, etc.) are made.

Each plan version is also completely calculated to enable the cost rates to change so that new costs and contribution margins arise.

The different plan versions can be combined with each other in analyses and reports.

 

Primary Cost Accounting

FELIX® enables parallel implementation of a primary quantity and primary cost accounting. If the primary cost accounting is activated in the production process cost accounting (cross-plant), the primary manufacturing costs of the sales may be represented at the level of customer –article SKU. The primary cost breakup can take place across plants in the production process cost accounting.

 

Information Cube - Planning and Controlling

From the basic calculations, the relevant information for the creation of reports for different purposes can be created. For all requirements of dairy companies there are numerous proven reports and code numbers available.

 

Special Features of the Raw Material Quantity Calculation and the Raw Material Cost Calculation

FELIX® is specifically designed for the dairy industry. That’s why the conditions and the requirements of the raw material are in focus.

The raw material which carries various valuable milk components requires considerable calculation, which also has to include the valuable ingredients. The relations of the milk components change during processing (cream or skimmed milk powder). From raw material procurement the evaluation of the ingredients is derived; in the simplest case, the fat and the protein value (non-fat value). With the most common of separation techniques (UF plant, etc.) arises milk and whey based permeates and retentate. Therefore, the required extension of the raw material account can be fully displayed in FELIX® due to the integrated milk component account.

The raw material account in FELIX® can distinguish different types of raw materials:

  • Conventional Milk
  • Organic Milk
  • Regional Milk (mountain farmers)
  • Special Milk (silage free milk, hay milk)

These types of raw materials are included in the raw material requirement calculation, the raw material input, the raw material balance sheet and the raw material evaluation. The differentiated milk components have to be separately considered, continuously from the incoming raw materials to the finished product.