Pata S.p.A is a leading Italian manufacturing company which specialises in the production of crisps and savoury snacks, known for launching dynamic and innovative products that are offered to the consumer through various distribution channels, primarily GDO and HORECA and a diverse commercial network. Its strengths include a highly automated production process which ensures high quality standards in its products and client service levels combined with a highly flexible process to meet the changes in time-to-market demande.
The Company required effective business analysis, aimed at developing product costs in a "full costing" vision, imperative to manage the increasing impact of both direct costs and operating costs (Energy, Machinery, etc.). Furthermore, this was needed for the Client/Product profit and loss account to monitor and manage ROI at different levels of the individual Product Lines for clients, sales channels and relevant markets. There was also the need to quickly obtain and integrate information from various information flows to produce the Management Profit and Loss Account well in advance of accounting closing periods. Equally, the involvement and increase in the number of users was ensured through appropriate training sessions.
Pata S.p.A selects E3, the Business Performance Management suite from Dialog Sistemi, due to the following:
A modern Management Control System was implemented in a short period of time which greatly reduced the manual tasks involved in setting up the Product Cost and Company’s Management Profit and Loss Account as well as allowing costs and performance monitoring of the various Standard and Full Production Phases. The margin was then calculated by comparing the revenue against the product unit cost..
We have addressed the following critical aspects linked to the incomplete input sources: the Lack of Actual Consumption of Raw Materials, Packaging and Labour, Standard Costs, End-of-Year Bonuses and Net Commissions, and General and Non-Analytical Accounting. These critical aspects were overcome by enhancing and transforming processes provided in the applications. In particular, the following management features were implemented:
"The application is easy to use and flexible to characterise, aggregate and present directly manageable data. E3 integrates any source of information, automatically operates data stream balancing and certification as well as adapting the parameters of different Profit and Loss Account reclassification rules and reallocates Costs and Revenues," states Mr Banditelli, Controller and Project Leader. During set-up, the next target is to implement the Budget and Forecast process which, starting from the Sales Department will include and integrate the budget development of the Production Department and the Profit and Loss Account.