Analysing the allocation of secondary costs in the course of internal cost allocation at Steiermärkische Krankenanstaltengesellschaft m. b. H. (KAGes)

The aim of this practical project was to analyse in detail the internal cost allocation of the 10 provincial hospitals of Steiermärkische Krankenanstaltengesellschaft m.b.H. (KAGes). In a first step, SAP reports were used to determine the extent to which costs are allocated to final cost centres or preliminary cost centres (primary cost allocation) for selected cost types. Following the primary cost analysis, the allocation of secondary costs from input cost centres to final cost centres was subjected to a detailed analysis. Recommendations for the adaptation of internal documents were derived from the analysis.

Quantification of the regional economic effects triggered by SK Sturm Graz in the 2022/23 financial year

The aim of this study is to quantify the regional economic effects of SK Sturm Graz. It takes into account all influences of the club on its environment as well as the interdependencies between the various economic sectors that are affected by the activities of SK Sturm Graz and the football matches.

The study, carried out in cooperation with CAMPUS 02 University of Applied Sciences and the Institute for Economic and Location Development of the Styrian Chamber of Commerce, shows that the club generated gross value added of EUR 42 million and taxes and duties of EUR 20.2 million in the 2022/23 financial year. In addition, a total of 462.5 full-time equivalent jobs were utilised.

Design of a store dashboard for Steiermärkische Bank und Sparkassen AG, taking into account the information needs of the report recipients

The branches of Steiermärkische Sparkasse, which primarily provide their services to private customers, are subject to control through sales planning and extensive reporting tools. In this practical project, a clear MS Excel dashboard was developed for ongoing reporting on new private customer business, which complies with HICHERT's SUCCESS visualisation rules. The key figures presented were selected following a survey of branch managers and refined through a utility analysis before being integrated into the dashboard. This dashboard monitors new business in nine main categories and visualises the targets, actual values and deviations from the target status.

Implementation of an analysis of the current situation and derivation of recommendations for action to harmonise and optimise sales costing in plastics-producing plants of the Robust Industry Group

AKG Plastics GmbH is a plastics-producing company in the Robust Industry Group, whose service areas range from automotive to industrial packaging and hospital waste containers to modular floating elements.

The aim of the project was to harmonise and optimise the sales calculation in four plants of the Robust Industry Group. To this end, the various procedures and methods used in sales costing at the four plants were analysed and the differences identified. Based on the results of the analysis, recommendations for action were derived to improve sales costing so that it can be standardised and improved.

Development of a recipient-oriented catalogue of key figures for the plastics-producing plants of the Robust Industry Group

AKG Plastics GmbH is a plastics-producing company in the Robust Industry Group, whose service areas range from automotive to industrial packaging and hospital waste containers to modular floating elements.

As part of the project, a recipient-oriented catalogue of key figures was developed that is tailored to the information requirements of the management. This serves as a uniform basis for the monthly reporting of the individual plants to the "Finance" shared service centre.

Assessment of sustainable action and sustainability reporting by BÖB members

In cooperation with the Federal Association of Austrian Accountants (BÖB), an online survey was carried out to determine the current status of sustainability reporting and sustainable behaviour at BÖB member companies. Sustainability reporting is becoming increasingly important for SMEs, as they have to report information to reporting companies as part of the value chain. In addition, sustainability information is also increasingly required when granting loans. The results of the study show that the majority of participants already act sustainably, but do not report on it.