[et_pb_section fb_built=\u201d1\u2033 _builder_version=\u201d4.27.0\u2033 _module_preset=\u201ddefault\u201d background_image=\u201dhttps:\/\/www.zahlencoach.de\/wp-content\/uploads\/2024\/07\/header-unterseite-1.jpg\u201d background_position="top_center" custom_padding="50px||50px||false|false" background_last_edited="on|tablet" use_background_color_gradient_phone="on" background_color_gradient_stops_phone="rgba(10,10,10,0.47) 48%|rgba(27,49 ,65,0.55) 98%" background_position_tablet="center_right" background_position_phone="top_right" background_horizontal_offset_tablet="38%" background_horizontal_offset_phone="36%" global_colors_info="{}"][et_pb_row column_structure="3_4,1_4\u2033 custom_padding_last_edited="on|desktop" _builder_version="4.25.2\u2033 _module_preset="default" width _tablet=\u201c70%\u201c width_phone="80%" width_last_edited="on|tablet" custom_padding="||||false|false" custom_padding_tablet="0px||0px|10%|true|false" custom_padding_phone="|||0%|false|false" module_alignment_tablet =\u201cleft\u201c module_alignment_phone="center" module_alignment_last_edited="on|tablet" global_colors_info="{}"][et_pb_column type="3_4\u2033 _builder_version="4.25.2\u2033 _module_preset="default" global_colors_info="{}"][et_pb_button button_url=" https:\/\/www.zahlencoach.de\/fallstudien\/#fallstudien" button_text="Back to overview" _builder_version="4.27.0\u2033 _module_preset="default" custom_button="on" button_text_size="18px" button_text_color="#FFFFFF" button_bg_color= \u201cRGBA(255,255,255,0)\u201d button_border_width=\u201c2px\u201d button_border_color="#578aae" button_border_radius="6px" button_font="Montserrat|||||||#578AAE|" button_icon="4||divi||400\u2033 button_icon_color="#FFFFFF" button_icon_placement="left" button_on_hover="off" custom_padding="8px|30px|8px|30px|false|false" animation_style="slide" animation_direction="left" animation_speed_curve="ease-in" button_text_size_tablet="18px" button_text_size_phone="16px" button_text_size_last_edited="on|phone" locked =\u201coff\u201d global_colors_info=\u201c{}\u201c][\/et_pb_button][et_pb_text _builder_version=\u201c4.27.0\u2033 _module_preset=\u201cdefault\u201d text_font=\u201cMontserrat|||on|||||\u201c text_font_size=\u201c20px\u201c text_line_height=\u201c1.8em\u201c header_font=\u201cMontserrat|||on||||| " header_text_color="#FFFFFF" header_font_size="20px" header_letter_spacing="1px" header_line_height="2.2em" custom_margin_last_edited="off|desktop" text_font_size_phone="18px" header_font_size_tablet="20px" header_font_size_phone="18px" header _font_size_last_edited=\u201con|phone \u201c header_line_height_tablet=\u201c2.2em\u201c header_line_height_phone="1.8em" header_line_height_last_edited="on|desktop" global_colors_info="{}"]<\/p>\n
Case Studies<\/p>\n
[\/et_pb_text]Edit " header_line_height="1.1em" header_2_font="Playfair Display||||||||" header_2_text_color="#FFFFFF" header_2_font_size="60px" header_2_line_height="1.1em" custom_margin="||20px||false|false" custom_margin_last_edited =\u201coff|desktop\u201d custom_padding=\u201c||||false|false\u201c header_font_size_tablet="42px" header_font_size_phone="33px" header_font_size_last_edited="on|desktop" header_2_font_size_tablet="42px" header_2_font_size_phone="33px" header_2_font_size_last_edited="on|phone" custom_css_free_form="@media(max -width:1580px) and (min- width:980px){|| selector h2{|| font-size: clamp(2.3125rem, 0.4596rem + 3.0252vw, 3.4375rem)!important;|| }||}\u201c global_colors_info=\u201c{}\u201c]<\/p>\n
[\/et_pb_text][et_pb_text _builder_version=\u201c4.27.0\u2033 _module_preset=\u201cdefault\u201d text_font_size=\u201c18px\u201d text_line_height=\u201c1.8em\u201d text_font_size_tablet=\u201c17px\u201d text_font_size_phone=\u201c16px\u201c text_font_size_last_edited=\u201con|desktop\u201d global_colors_info=\u201c{}\u201d]Pioneering spirit in the semiconductor industry.[\/et_pb_text][\/et_pb_column][et_pb_column type=\u201c1_4\u2033 _builder_version=\u201c4.25.2\u2033 _module_preset=\u201cdefault\u201c global_colors_info="{}"][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built="1\u2033 custom_padding_last_edited="on|phone" _builder_version="4.27.0\u2033 _module_preset="default" background_image="https:\/\/www.zahlencoach.de\/wp-content\/uploads\/2024\/06\/background.jpg" custom_padding="100px||100px||false|false" custom_padding_tablet="100px||100px||false|false" custom_padding_phone="50px||50px||true|false" background_last_edited=\u201con|phone\u201d background_enable_image_tablet=\u201coff\u201c global_colors_info="{}"][et_pb_row column_structure="1_2,1_2\u2033 use_custom_gutter="on" make_equal="on" module_class="stacked-column-1200\u2033 _builder_version="4.27.0\u2033 _module_preset="default" global_colors_info="{}"][et_pb_column type="1_2\u2033 _builder_version="4.25.2\u2033 _module_preset="default" global_colors_info="{}"][et_pb_text _builder_version="4.27.0\u2033 _module_preset="default" text_text_color=\u201c#000000\u2033 header_2_font=\u201cPlayfair Display|600|||||||\u201c header_2_text_color="#000000\u2033 header_2_font_size="35px" header_2_line_height="1.4em" custom_margin="||15px||false|false" custom_margin_last_edited="off|desktop" header_2_font_size_tablet="32px" header_2_font_size_phone=\u201d26px\u201d header_2_font_size_last_edited=\u201don|desktop\u201d global_colors_info=\u201d{}\u201d]<\/p>\n
[\/et_pb_text]Edit gin_last_edited =\u201doff|desktop\u201d custom_padding=\u201d||0px|||\u201d text_font_size_tablet=\u201d\u201d text_font_size_phone=\u201d\u201d text_font_size_last_edited=\u201don|desktop\u201d text_line_height_tablet=\u201d\u201d text_line_height_phone=\u201d\u201d text_line_height_last_edited=\u201don|phone\u201d global_colors_info=\u201d{ }\u201c]<\/p>\n
The developer and manufacturer of various systems for the semiconductor industry often operated in very small niches. In these niches, technological challenges were usually taken on, meaning the company repeatedly ventured into new territory hoping to later be able to serve a sufficiently large market.<\/strong> [\/et_pb_text][\/et_pb_column][et_pb_column type=\u201c1_2\u2033 _builder_version=\u201c4.25.2\u2033 _module_preset=\u201cdefault\u201c global_colors_info=\u201c{}\u201c][et_pb_image src=\u201chttps:\/\/www.zahlencoach.de\/wp-content\/uploads\/2024\/08\/pioniergeist-deckungsbeitrag.jpg\u201c title_text=\u201cpioniergeist-deckungsbeitrag\u201c force_fullwidth=\u201con\u201c _builder_version=\u201c4.27.0\u2033 _module_preset=\u201cdefault\u201c animation_style=\u201cslide\u201c animation_speed_curve=\u201cease-in\u201c border_radii=\u201con|6px|6px|6px|6px\u201c global_colors_info="{}"][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built="1\u2033 custom_padding_last_edited="on|phone" _builder_version="4.25.2\u2033 _module_preset="default" background_color="#1b3141\u2033 use_background_color_gradient="on" background_color_gradient_stops="#1b3141 0%|#284556 100%" custom_padding="100px||100px||false|false" custom_padding_tablet=\u201c100px||100px||false|false\u201d custom_padding_phone="50px||50px||true|false" global_colors_info="{}"][et_pb_row column_structure="2_5,3_5\u2033 _builder_version="4.25.2\u2033 _module_preset="default" global_colors_info="{}"][et_pb_column type=\u201d2_5\u2033 _builder_version=\u201d4.25.2\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d][et_pb_text _builder_version=\u201d4.27.0\u2033 _module_preset=\u201ddefault\u201d text_text_color=\u201d#000000\u2033 header_2_font=\u201dPlayfair Display|600|||||||\u201c header_2_text_color="#FFFFFF" header_2_font_size="35px" header_2_line_height="1.4em" max_width_tablet="100%" max_width_phone="100%" max_width_last_edited="on|desktop" custom_margin="||||false|false" custom_margin_last_edited="off|desktop" animation_style="fade" animation_speed_curve="ease-in" header_2_font_size_tablet="32px" header_2_font_size_phone="26px" header_2_font_size_last_edited="on|phone" global_colors_info="{}"]<\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=\u201c3_5\u2033 _builder_version=\u201c4.25.2\u2033 _module_preset=\u201cdefault\u201c global_colors_info=\u201c{}\u201c][et_pb_text _builder_version=\u201c4.27.0\u2033 _module_preset=\u201cdefault\u201c header_2_font= \u201cPlayfair Display | 600 | | | | | \u201c text_line_height_last_edited=\u201don|phone\u201d global_colors_info=\u201d{}\u201d]<\/p>\n More than ten different non-standardized product lines<\/strong> and development projects at three different development sites caused high costs and a loss<\/strong> equivalent to around 20% of turnover. I was asked to develop a restructuring concept<\/strong> together with the employed technologists. External business partners such as lenders etc. were not to be considered.<\/p>\n [\/et_pb_text][et_pb_text _builder_version=\u201c4.27.0\u2033 _module_preset=\u201cdefault\u201d header_2_font=\u201cPlayfair Display|600|||||||\u201c header_2_font_size="35px" header_2_line_height="1.4em" custom_margin_last_edited="off|desktop" animation_style="fade" animation_speed_curve="ease-in" text_line_height_tablet="" text_line_height_phone="" text_line_height_last_edited="on|phone" global_colors_info="{}"]<\/p>\n An analysis quickly showed that there was virtually no basis for figures for all the development projects initiated (new and existing plant types), both in terms of budgeting and actual figures. The first step was to ensure that all costs were correctly recorded in cost units and cost centers. The improved figures quickly showed that the technologists' gut feeling as to where which market opportunities lay was deceptive.<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u201c1\u2033 custom_padding_last_edited=\u201con|phone\u201d _builder_version=\u201c4.27.0\u2033 _module_preset=\u201cdefault\u201c background_image="https:\/\/www.zahlencoach.de\/wp-content\/uploads\/2024\/06\/background.jpg" custom_padding="100px||100px||false|false" custom_padding_tablet="100px||100px||false|false" custom_padding_phone="50px||50px||true|false" background_last_edited=\u201con|phone\u201d background_enable_image_tablet=\u201coff\u201c global_colors_info="{}"][et_pb_row _builder_version="4.27.0\u2033 _module_preset="default" global_colors_info="{}"][et_pb_column type="4_4\u2033 _builder_version="4.27.0\u2033 _module_preset="default" global_colors_info="{}"][et_pb_accordion open_toggle_text_color="#FFFFFF" open_toggle_background_color="#578AAE" closed_toggle_text_color="#FFFFFF" closed_toggle_background_color="#578AAE" toggle_icon=\u201c3||divi||400\u2033 icon_color=\u201c#FFFFFF\u201c use_icon_font_size="on" icon_font_size="35px" _builder_version="4.27.0\u2033 _module_preset="default" toggle_text_color="#FFFFFF" toggle_level="h3\u2033 toggle_font="Montserrat|600|||||||" toggle_font_size="22px" toggle_line_height="1.5em" closed_toggle_font="Montserrat|600|||||||" closed_toggle_font_size="22px" closed_toggle_line_height="1.5em" body_font="Montserrat||||||||" body_text_color="#FFFFFF" animation_style="fade" animation_speed_curve="ease-in" toggle_font_size_tablet="22px" toggle_font_size_phone="20px" toggle_font_size_last_edited="on|phone" closed_toggle_font_size_tablet="22px" closed_toggle_font_size_phone=\u201d20px\u201d closed_toggle_font_size_last_edited=\u201don|phone\u201d body_font_size_tablet=\u201d16px\u201d body_font_size_phone=\u201d15px\u201d body_font_size_last_edited=\u201don|phone\u201d body_line_height_tablet=\u201d2em\u201d body_line_height_phone=\u201d1.8em\u201d body_line_height_last_edited=\u201con|phone\u201d border_radii="on|6px|6px|6px|6px" global_colors_info="{}" text_font_size_phone="15px" text_font_size_last_edited="on|phone" text_font_size_tablet="16px"][et_pb_accordion_item title="Increasing efficiency through precise cost and market analyzes" open="on" _builder_version=\u201c4.27.0\u2033 _module_preset=\u201cdefault\u201d custom_padding=\u201c35px|45px|35px|45px|true|true\u201d global_colors_info=\u201c{}\u201c]<\/p>\n Despite some resistance from the technologists, a commercial assessment of all product lines and development projects was carried out. The development costs were roughly budgeted and compared with the contribution margins achieved or achievable. In order to determine the achievable contribution margins, an analysis of the relevant market was carried out by the sales department.<\/p>\n All development projects that would not generate at least the development costs within a certain period were discontinued and the test systems were written off in full. In collaboration with a managing external technologist, the focus on fewer projects led to a rapid improvement in contribution margins across all system types.<\/p>\n [\/et_pb_accordion_item][et_pb_accordion_item title=\u201cSuccessful change brings EBIT turnaround\u201d toggle_icon=\u201c3||divi||400\u2033 _builder_version=\u201c4.27.0\u2033 _module_preset=\u201cdefault\u201c custom_padding="35px|45px|35px|45px|true|true" global_colors_info="{}" open="off"]<\/p>\n It was a special experience to see how the sales department began to think and act in terms of contribution margin rather than turnover. The contribution margin became the central variable in the sales forecast and for the order backlog with the corresponding involvement of design, purchasing and production. Within three years, EBIT increased from minus 20 % of turnover to plus 10 % of turnover.<\/strong><\/p>\n [\/et_pb_accordion_item][et_pb_accordion_item title=\u201cOptimization through precise figures and contribution margin focus\u201d toggle_icon=\u201c3||divi||400\u2033 _builder_version=\u201c4.27.0\u2033 _module_preset=\u201cdefault\u201d custom_padding=\u201c35px|45px|35px|45px|true|true\u201d global_colors_info=\u201c{}\u201c open=\u201coff\u201c]<\/p>\n The clearer positioning of the product portfolio and thus the company has also led to a better organization of service and spare parts sales (after sales) with a higher contribution margin.<\/strong><\/p>\n With a few exceptions, the technology itself was not the issue. The key to success here was control via a correct basis of figures<\/strong> from the cost accounting system. And here the focus was on the contribution margin instead of just the turnover.<\/p>\n [\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u201c1\u2033 custom_padding_last_edited=\u201con|phone\u201d _builder_version=\u201c4.25.2\u2033 _module_preset=\u201cdefault\u201d background_enable_color= \u201cOff \u201c use_background_color_gradient="on" background_color_gradient_stops="rgba(255,255,255,0.36) 0%|rgba(255,255,255,0.36) 100%" background_color_gradient_overlays_image="on" background_image=\u201dhttps:\/\/www.zahlencoach.de\/wp-content\/uploads\/2024\/07\/background-graphs.png\u201d background_position=\u201dbottom_left\u201d custom_padding=\u201d100px||100px||false|false\u201d custom_padding_tablet=\u201d 100px||100px||false|false" custom_padding_phone="50px||50px||true|false" global_colors_info="{}"][et_pb_row column_structure="1_2,1_2\u2033 _builder_version="4.27.0\u2033 _module_preset="default \u201c global_colors_info=\u201d{}\u201d custom_css_main_element_tablet=\u201ddisplay: flex; flex-wrap: wrap;" custom_css_main_element_phone="display: flex; flex-wrap: wrap;\u201c custom_css_main_element_last_edited=\u201con|tablet\u201c][et_pb_column type=\u201c1_2\u2033 _builder_version=\u201c4.27.0\u2033 _module_preset=\u201cdefault\u201c global_colors_info=\u201c{}\u201c custom_css_main_element_tablet=\u201corder:2\u2033 custom_css_main_element_phone=\u201c order:2\u2033 custom_css_main_element_last_edited=\u201con|phone\u201d][et_pb_text _builder_version=\u201c4.27.0\u2033 _module_preset=\u201cdefault\u201d text_font=\u201cMontserrat|||on|||||\u201c text_text_color=\u201c#000000\u2033 text_font_size=\u201c20px\u201c text_line_height="1.8em" custom_margin_last_edited="off|desktop" text_font_size_tablet="20px" text_font_size_phone="18px" global_colors_info="{}"]<\/p>\n Take a deep breath, call me, breathe easy:<\/p>\n [\/et_pb_text][et_pb_text _builder_version=\u201c4.27.0\u2033 _module_preset=\u201cdefault\u201c text_text_color=\u201c#000000\u2033 header_text_align=\u201cleft\u201c header_2_font=\u201cPlayfair Display|600|||||||\u201c header_2_text_align=\u201cleft\u201c header_2_text_color= \u201c#000000\u2033 header_2_font_size=\u201d35px\u201d header_2_line_height=\u201d1.4em\u201d custom_margin=\u201d||15px||false|false\u201d custom_margin_last_edited=\u201doff|desktop\u201d text_font_size_tablet=\u201d\u201d text_font_size_phone=\u201d\u201d text_font_size_last_edited=\u201don| tablet" text_line_height_tablet="" text_line_height_phone="" text_line_height_last_edited="on|phone" header_2_font_size_tablet="32px" header_2_font_size_phone="26px" header_2_font_size_last_edited="on|phone" global_colors_info="{}"]<\/p>\n [\/et_pb_text][et_pb_text _builder_version=\u201c4.27.0\u2033 _module_preset=\u201cdefault\u201c text_text_color=\u201c#000000\u2033 header_text_align=\u201cleft\u201c header_2_font=\u201cPlayfair Display|600|||||||\u201c header_2_text_align=\u201cleft\u201c header_2_text_color= \u201c#333333\u2033 header_2_font_size=\u201d35px\u201d header_2_line_height=\u201d1.4em\u201d custom_margin_last_edited=\u201doff|desktop\u201d text_line_height_tablet=\u201d\u201d text_line_height_phone=\u201d\u201d text_line_height_last_edited=\u201don|phone\u201d header_2_font_size_tablet=\u201d35px\u201d header_2_font_size_phone=\u201d30px\u201d header_2_font_size_last_edited=\u201don|phone\u201d global_colors_info=\u201d{}\u201d]<\/p>\n Emergency or proactive strategy: I'm here for you<\/strong>.<\/p>\n Leave the fear of losing control or making a mistake behind and instead invest in my comprehensive expertise.<\/p>\n If you are interested, you will receive a detailed list of my previous mandates and letters of reference.<\/strong><\/p>\n Call me: As an expert for complex numbers, I am available to you throughout Germany.<\/strong><\/p>\n [\/et_pb_text][et_pb_button button_text=\u201cErstgespr\u00e4ch vereinbaren\u201c button_alignment=\u201cleft\u201c _builder_version=\u201c4.27.0\u2033 _module_preset=\u201cdefault\u201c custom_button=\u201con\u201c button_text_size=\u201c18px\u201c button_text_color=\u201c#FFFFFF\u201c button_bg_color=\u201c#578aae\u201c button_border_color =\u201d#578aae\u201d button_border_radius=\u201d6px\u201d button_font=\u201dMontserrat||||||||\u201d custom_padding=\u201d8px|30px|8px|30px|false|false\u201d animation_style=\u201dslide\u201d animation_direction=\u201dleft\u201d button_text_size_tablet=\u201d 18px\u201d button_text_size_phone=\u201d16px\u201d button_text_size_last_edited=\u201don|phone\u201d global_colors_info=\u201d{}\u201d][\/et_pb_button][\/et_pb_column][et_pb_column type=\u201d1_2\u2033 _builder_version=\u201d4.27.0\u2033 _module_preset=\u201ddefault\u201d global_colors_info=\u201d{}\u201d custom_css_main_element_tablet=\u201d order:1\u2033 custom_css_main_element_phone=\u201corder:1\u2033 custom_css_main_element_last_edited=\u201con|phone\u201d][et_pb_image src=\u201chttps:\/\/www.zahlencoach.de\/wp-content\/uploads\/2024\/07\/zahlencoach-harald-sauer. jpg\u201d title_text=\u201dzahlencoach-harald-sauer\u201d _builder_version=\u201d4.25.2\u2033 _module_preset="default" animation_style="fade" animation_speed_curve="ease-in" border_radii="on|6px|6px|6px|6px" global_colors_info="{}"][\/et_pb_image][\/et_pb_column][\/et_pb_row][ \/et_pb_section]<\/p>","protected":false},"excerpt":{"rendered":" Case Study: Contribution Margin in Focus: Pioneering Spirit in the Semiconductor Industry. Pioneering Spirit in Plant Engineering: The developer and manufacturer of various systems for the semiconductor industry operated in sometimes very small niches with its systems. In these niches, technological challenges were mostly taken on, meaning the company repeatedly entered new territory in the hope of later being able to serve a sufficiently large market. The actual mass market [\u2026]<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-605","page","type-page","status-publish","hentry"],"yoast_head":"\n
The actual mass market for equipment for the production of processors, memories, etc. was occupied by much larger players.<\/p>\nCost optimization and loss reduction in development<\/h2>\n
Your expert for financial transparency<\/h2>\n