A contribution margin calculation at customer level? In the German energy sector, until recently hardly conceivable due to the large amounts of data. Nevertheless, energy supply companies (EVUs) are obliged to do exactly that by the IDW RS ÖFA 3 guideline for the balancing of energy procurement and energy sales contracts issued by the Institute of Auditors (IDW) and the Technical Committee for Public Companies and Administrations (ÖFA).
If a portfolio-related contribution margin calculation is used, it must be carried out at market location level (previously: meter point level). DB accounting at market location level must not be based on imputed costs, but must be transferable to the profit and loss account (P&L) of the respective year. It is therefore necessary to show the actual or distributed income and expenses at individual customer level in the DB accounts.
No easy task, which lekker Energie GmbH – one of the leading nationwide energy suppliers for private and commercial customers – set itself together with bdg. However, the joint project was not only useful from a legal point of view: a DB invoice at the market location level provides important insights into the profitability of energy supply companies.
For example, it enables analysis of which customer groups or business areas are significantly responsible for which share of the result. The aim of the joint project of lekker Energie and bdg was therefore the possibility of carrying out DB calculations at market location level using a Jedox-based BI solution. contribution margin calculations at different aggregation levels were to be made possible, which also allow for the analysis of individual products, sales channels and distribution partners. All evaluations were to be mapped accordingly in Jedox.
The set goals were achieved. Thanks to bdg and Jedox it is now possible for lekker Energie to evaluate the integrated database with a granularity that was not available in any of the previous systems. lekker Energie thus fulfils the ÖFA3 specifications for market location-based DB calculation. the consolidation of key financial figures and operating figures opens up valuable new management options for the company. For example, Jedox can be used in marketing for customer value analysisand churn management to direct resources towards strategically important customer groups.
This success story is currently in translation.