Missing information for decision taking process. Lack of control over the process and the results. Missing global understanding of cost drivers and impacts up to the finance level. You can manage what you can measure.
Objective
Implementing Operational KPIs and objectives based management.
Methodology used
Understand and structure cost and its drivers, implement cost concepts, cost elements, standard product costing, assign improvement actions to specific cost lines and follow up effects up to the financial Profit and Loss accounts.