Activity-based costing at E.ON Energie Deutschland

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German power and utility suppliers are facing new challenges owing to a large number of competitors, high transparency in prices due to price comparison websites and increasing willingness of customers to change their supplier.

Continuous supervision in the course of initial data collection proved to be advantageous as it helped to quickly address detailed questions and provide a consistent procedure.

In addition to brand value and product portfolio, service quality and price positioning are distinguishing features. Therefore, controlling processes has become more significant. E.ON Energie Deutschland GmbH (E.ON) responded by considering activity-based costing as a new controlling instrument.

Read the full article to discover the lessons learned during introduction of this approach, the critical success factors and the specific areas of application.

The article was written by:

  • Christian Friedrich
    Finance project lead, E.ON Energie, Deutschland GmbH, Germany
  • Daniel Haid
    Senior Manager, Advisory, Performance Improvement, Ernst & Young GmbH, Germany

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