Management Control Systems (MCS)

The main purpose of management accounting is to deduce a global strategy and concrete operational actions through target-orientated analysis and coordination based on data collected in the company. This way the control of essential processes of a company can be guaranteed.
The ClusterStar-Approach focuses on the acceptance of the controlling tools with the staff.

1. Performance Measurement Systems

In this segment, we develop and implement customized systems for the financial control in close cooperation with our customers. This approach is supposed to make the day-to-day-business efficiently controllable and to implement an integrated management.
In this context ClusterStar offers an analysis of your existing controlling system and break-even-analyses. Moreover, the development of new performance measurement systems is part of our service portfolio as well.

2. Balanced Scorecard

This concept was introduced back in 1992 and has developed into one of the most important instruments of value based management. With this tool you will be enabled to analyze and to efficiently control your company. The operative implementation of your present corporation strategy will permanently be checked.

3. Project Accounting

Project Controlling is based on two posts: The project goals and the running variance analysis. A well directed process and profitability analysis often uncovers an unexpected optimization potential. Within this context, all stages of the project are documented with suitable measurement figures in order to facilitate an intervention in the project management.

4. Activity-based Costing

The Activity-based Costing comprises, calculates, allocates and consequently controls all costs, capacity- and process-orientated. It is a method of allocating costs to products and services. Therefore, it is generally used as a tool for planning and control. It also is a tool necessary for performing value chain analysis.
ClusterStar constructs the results based on the consulting approach and optimizes in-company procedures and structures.