Calculations, post-calculations, ACF

Calculation: A calculation process used to determine the cost (own price) of a product or service. The biggest problem in determining the cost price is how to allocate the indirect costs (administration, procurement, sales, etc.) to each product or service.

Costs are recorded to find out how much a product or service costs, which is usually the basis for setting the selling price.

The purpose of the calculation is therefore:

  • to establish own price,
  • to set the selling price,
  • to control the management of the business.

Post-calculation Post-calculations are made when we want to check the cost price of a product when individual inputs change (material, energy, labour costs, new investments, etc.). We check whether we are in the black or red.

Controlling A company should be constantly looking for ways to optimise costs, which is why controlling is one of the most important functions in a company. Controlling comprises the whole process of setting targets, planning, budgeting and controls in financial and business areas. The controlling function reports directly to the CEO or owner.

ACF – ACTIVE CASH FLOW The most important thing in company’s operations is not profit but cash flow. It is the bloodstream of the company. If cash flow is too low, the company will run into trouble

Negative cash flow can mean:

  • that the company’s margins are too low and it cannot cover all its costs by selling goods or services at current prices (making new post-calculations);
  • that it took the decision to buy a production line at the wrong time and is now unable to repay the loan from current operations (sustainable investment planning);
  • that it should arrange with its creditors to reschedule or defer payment of its liabilities (sustainable financing).

It is wise for the company to have enough money in its account to cover all its operating costs for two months.


Companies often do not have enough data and right information to plan and monitor cash flows. A good IT system is certainly a good solution as it supports:

  • daily planning of cash inflows and outflows;
  • business intelligence – BI;
  • business planning.

Our services:

  • Assistance in making calculations and post-calculations.
  • Consultancy on the introduction of a controlling function in the company.
  • Consultancy on analysing the cash flow of the company.
  • Consultancy on the selection of ACF planning software.

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