Services and solutions for management control and sustainability reporting

C&A - Controlling & Analytics

Mastering the operational efficiency and effectiveness of processes and controlling the profitability of products and sales.

What is C&A?
It is the business unit of EOS Solutions, which is made up of industry experts, offering a comprehensive advisory service on the controlling process.

Methods and tools to implement an advanced system to support management control

Equipping yourself with a management control system means being supported on a consulting and technical level, to gain greater understanding of...

  • business and organization in which the company operates;
  • structure and operation of processes;
  • identification of performance measures;
  • in short, the economic-technical model with which the company operates, in order to correctly monitor the management trend.

Through EOS controlling solutions, the company can implement a structured system of accounting recognition on which can base the control management analysis, using for different project phases the most adequate tools to satify the operational needs of the users. The possibility to develop transaction enhacement scenarios enables to manage different cost accounting systems, including a real accounting with direct costing. Finally, the native connection with the subsystems, (passive cycle, active cycle, logistics) enables to implement not only the economic analysis, but also the “tableau de bord” with KPI based on the physical quantities and non-monetary values.


The management control solution offered by EOS is based on the international Microsoft Dynamics 365 Business Central ERP, integrated by the Extended Management Accounting app, and Power BI, Microsoft's business-analytics platform.

Apps for Business Central

EMA – Extended Management Accounting
Cost accounting management and profitability analysis

DMT - Advanced Dimensions Management
Advanced primary allocation management

CSF - Advanced Cash Flow
Advanced management of forecast workflows of receipts and payments

IVC - Inventory Valuation and Costing
Cost and inventory accounting management

IAE - Intercompany Accounting Eliminations
Automatic management of intercompany removals

EMA Budget Allocation
Management of price and margin calculations

Apps for budgeting management

Managing the whole budgeting process with Microsoft PowerApps, from sales budget to monthly cash budget

Apps for analytics

Powered by Microsoft Power BI

Advanced Analytics
AI for management control and data analysis

operational processes

Controlling and Planning

Primary allocation

Recognition by destination of administrative/management events.

  • Extreme flexibility in the CO.GE./CO.AN connection
  • Unlimited number of analysis dimensions
  • Possibility of simulating accounting entries to attribute management events
  • Possibility of managing automatic self-storing entries (e.g. accruals, invoices to be received, management depreciation)
  • Possibility of entering CO.AN.-only registrations
  • Support through analysis-dimension selection grids

Reallocations and Reversals

Process by which the reallocation of costs detected during the primary allocation phase to the final control objects (production departments, products, customers ...) is managed

  • Management of both static and dynamic drivers, with the latter automatically deduced from information resident in the database (active cycle, liabilities, manufacturing ...)
  • Management of rollover/reallocation sequence
  • Creation of rollover scenarios, through which values can be analysed by dimension at different levels of the rollover process
  • Automatic calculation of the ‘rate’ or unit of work of production/process cost centres or activity pools

Profitability Analisys

Process by which, drawing on the information constructed in the two previous phases or directly from the passive, active cycle and stock accounts, the cost of sales and marginality is determined per final dimension of analysis (customer, article ...)

  • Choice of different cost accounting approaches
  • Possibility to implement inventory valuation scenarios and thus to manage real direct cost accounting
  • Possibility of asset accounting with Anglo-Saxon methodology
  • In case of standard cost accounting, possibility of detecting variances (price, efficiency, cost, etc.) and handling them either on the final control objects or with the reversal process
  • Possibility of allocating commercial variable costs from the asset cycle


Process by which the information implemented in the previous phases is aggregated and analysed and the actual management control is realised.

  • Possibility of implementing accounting analyses including primary imputation values and derived from analytical accounting, thus producing analyses by dimension
  • Possibility of freely reclassifying the chart of accounts
  • Link to Power BI for the presentation of data/reports, for detailed analysis by drill down and for the calculation of KPIs


Process by which the annual budget is prepared. In this case, in addition to EMA there is also Power BI. The process by which a sales budget is constructed is...

  • Creation of a ‘base budget’ environment
  • Possibility of managing data entry for budget allocation
  • Possibility of defining a set of splitting rules based partly on the Business Central sales history and partly on customised rules
  • Possibility to make the final result monthly
  • Budget/financial statement comparison reporting at different levels of analysis
  • Workflow' structure of the process
  • Possibility of using the budget result to feed an MPS/MRP

Using the potential of PowerApps and the EOS app ecosystem, we have developed the entire budgeting process. In particular...

  • Calculation of budgeted COGS, using budgeted unit cost management and development of multiple sales valuation scenarios
  • Classifying costs between fixed and variable costs
  • Possibility of implementing a CE and SP budget structure, as an association of CO.AN items
  • Budget of fixed costs by size and per month
  • Balance sheet and budgeted cash flow statement
  • Monthly cash budget

Environmental, social and governance


Measure, Reduce, Recycle represents the new paradigm of sustainability and requires a different approach to data collection: carbon footprint calculations, consumption analysis and measurement of impacts, together with their reduction, are the new challenges companies are facing. These challenges can be turned into opportunities through intelligent processes that exploit data in an integrated way, considering it a strategic asset.

Would you like to learn more about our management control and sustainability reporting solutions?