One of the advantages of MACS Controlling Suite is the fact that it consists of several modules, which can be implemented gradually and the customer company is not burdened with high initial costs. All modules are mutually interconnected and create one data cube.
1. S&P Module (Sales and Profit)
It serves for customer planning – operational and marketing supervision and profitability planning – controlling supervision. It is important for monitoring of the economy and proactive controlling of savings.
It enables sophisticated planning according to customers and type. It uses an iteractive planning process taking into account the time and cost efficiency. It enables you to evaluate operational processes and to improve accordingly the planning of your organisation as a whole.
S&P Module serves for:
- Multi-year planning
- Comparing the plan with the real situation
- Simulations and forecasts
- Price and volume analyses
- ABC analyses
- Creation of calculations
- Management of profitability reports
- Finding out the contribution margin – if it is worth to keep manufacturing the product
2. Modul CCC (Cost Centre-Controlling)
It is a tool for planning and proactive controlling of general costs, or structured costs. Differentiating and quickly changing customer requirements call for flexibility and automation of manufacturing, which results in a fixed cost increase. In the area of direct costs, this concerns management, support of production, administration, development and research. That is why it is so important to plan and evaluate the development of general costs.
The module CCC enables:
- An annual or multi-year planning with the use of all common general cost methods
- Simulation and variance analyses
- Fixed and variable planning of costs
- In-house calculations of performance
- Finding out cost rates
- Planning of cost types, centres and performance quantity
CCC Module forms a basis for ABC Module (Activity-Based Costing) and provides data for S&P Module.
3. ABC Module (Activity Based Costing)
It is a tool for planning and proactive controlling of cost processes. ABC Module is important for management of overhead costs – it searches for reserves and allocates costs to elementary processes. ABC Module is capable of improving and optimising the development of costs in real time. ABC Module provides a description of cost allocation, which means that the company can find out the real costs on a product.
ABC Module enables:
- planning of partial and main processes,
- finding out cost rates in a process,
- calculation of costs in a process,
- an annual and multi-year planning,
- monitoring of variance of business years,
- simulations and forecasts.
4. PRO Module (Product Costing)
It is a tool for planning and proactive controlling of production costs. It informs in a great detail about production costs.
PRO Module supports your business in:
- determination of the price
- reduction of costs (the basis for values in analyses)
- optimisation of costs on production
- appraisal of unfinished products and finished products
- decision “make or buy”
PRO Module enables:
- calculation of costs on production – plan, reality, future and their mutual comparison
- calculation according to value systems
- calculation according to different calculation schemes
- calculation of primary costs
- finding out border and full costs
- planning of material and capacity requirements
- currency conversion
- variance analyses
5. PRC Module (Project Controlling)
It is a tool for planning and proactive controlling of cost projects. PRC Module facilitates the work of project managers due to an easier planning and monitoring of costs on a project/contract.It is a tool for planning and proactive controlling of cost projects. PRC Module facilitates the work of project managers due to an easier planning and monitoring of costs on a project/contract.
PRC Module enables:
- cost estimates, cost revisions, cost analyses per projects/contracts
- accounting re-adjustment of costs from CCC module into projects
- controlling of a project/contract with monitoring of their profitability
- monitoring of the continuous flow of information related to the particular project
6. TAC Module (Target Costing)
TAC (Target Costing) Module is one of the methods used to determine a price of a product. It is used in development of new products and services. The company, which is preparing a new product or service, establishes the final price and margin, on which everything else will be based. This enables you to harmonise market requirements with the development of your production.
The method Target Costing is used especially in a price-sensitive market, such as the Czech Republic and others.
TAC Module is supported by other modules. Planning of costs may be performed in your own value systems in CCC. The module PRC includes planning of projects, which must be performed in relation to the new product. ABC Module is used to find out cost rates for new processes. All obtained information are loaded into the “Target Calculation”. The market price and planned profit are used to define the remaining cost block. This interactive process between the market, development, production/creation and controlling will be continuously performed, until the required result is achieved.
7. BC Module (Balance & Cashflow)
The module BC (Balance & Cashflow) serves for the support of the controller with regard to the integrated profit and loss statement, balance sheet and cashflow planning. Its advantage is that it warns you in time about a financial emergency, it ensures a high transparency of the entire liquidity situation and it integrates all previously calculated partial budgets (sales, planning costs, … ).
BC Module enables you to plan:
- Cashflow (direct and indirect method) even on a monthly basis
- Balance sheet
- Profit and loss statement,
- Investments and loans
BC Module includes the following features:
- Report generator
- Multiple currencies
- Seasonal fluctuations
- Pre-defined financial indicators