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„Efficient Planning and Controlling Solutions"

Consulting services for the implementation and reorganization of planning and control systems for the dairy and food industry are among the core competencies of the GKC.


Controlling Demand

The efficiency of controlling starts with the analysis and the definition of controlling demand. Wrong methods and misunderstood accuracies lead to a significant overhead in the implementation of number processing.


Increase the Efficiency of Controlling

For the efficiency of controlling it is crucial that the right priorities are set, ready the necessary controlling numbers in a timely and up to date as well as analytical results discussed and implemented.


Controlling Structural Organization

The determined controlling demand specifies which organizational structure is set up and is essentially composed of:


           Areas of the Company

  • Raw Material Recording, Production priorities (cheese, powder, etc.), Sales, Corporate Subsidiaries and Holdings and central services (investment, maintenance, etc.)

           Tasks that have to be met

  • Planning of the divisions, causation costs accounting, investment appraisal, efficiency ratios, costing, profitability analysis, forecast


Division Controlling

Division controlling should be positioned as close to the origin of figures, dates and facts. By means of a suitable communication infrastructure coupled with decentralised responsibility and practical IT systems complexity is manageable:

  • Plant Controlling
  • Sales Controlling
  • Overhead Cost Controlling
  • Shareholding Controlling
  • Investment Controlling


GKC in this process has not only years of consulting experience but also more than 30 years of user knowledge with the dairy-specific planning and controlling system FELIX ®.



Daily Controlling


In the dairy and food industry raw material claims 50 to 80%, of total costs. This is by far the most important factor in overall costs, as raw material is generated 365 days a year, and has to be moved and processed every day. This requires daily commodity and operational controlling, established directly in the plants and coordinated centrally. Significant controlling tasks are:

  • Raw material movements
    Comparison of the milk road tank data collection and delivery notes with the actual commodity input (Libra), differentiated according to quantities and ingredient values
  • Raw material inventory management
    Tank precise acquisition of raw material stocks to the amount and ingredients
  • Raw material processing
    Daily ingredient-accurate detection of raw material standardisation and deployment
  • Raw material balances
    Daily generated milk balance for the operating department after gain and outflow consumption and stocks of milk and whey-based raw materials
  • Raw material target-comparison
    Daily comparison of planned and actual resource consumption
  • Semi-finished and finished products
    Semi-finished sheets (production, consumption, stock), production amount, assortments
Process Controlling


The improvement of production efficiency requires a precise knowledge of production processes. Often these are analysed only once, but subsequent changes in the production processes, modernised technology or new procedures may not have been taken into account. In the worst case, efficient production processes may be mispriced.

It is important to define and indicate processes so that both the production staff and the controller speak a common language:

  • "Processes" are known in common and can be affected in common
  • Multidisciplinary involvement in the formulation process promotes understanding of the meaning of controlling in the production
  • Process cost rates is "effective" cost information, that is understandable for everyone
  • Efficiency is measured

For us, the professional support for accommodating the processes in production and their structuring is important to provide good advice to the dairy and food industry. Thanks to years of experience in various companies in the dairy and food industry and the specific training of our consultants, we have a wide range of knowledge and interdisciplinary thinking.


Controlling, Planning and Target System


The Controlling advice of GKC is based on a holistic controlling system, which can be configured from planning through ongoing controlling to a target system for decision makers.

More than 28 years of practical experience in design, implementation, monitoring and controlling development of organizations and systems in the dairy and food industry have confirmed this holistic approach as a success factor for controlling:

  • Controlling has not only "numbers", but also consequences
  • Controlling is the link between complementary disciplines
  • Controlling brings cost-understanding in the production
  • Controlling brings cost-understanding in the production
  • Controlling creates transparency for decision-makers
  • Controlling supports and encourages the company