PRODUCT COSTING · COST ENGINEERING · MANAGEMENT PLANNINGResearch edition · October 2026
Enterprise Product Costing
Software & SpecialistsResearch & planning guide
Publisher & professional perspective

About the Publisher

Published and researched by Gunnar Schlüter — connecting product-cost detail with practical industrial Controlling.

The experience behind the perspective

Gunnar Schlüter is a Senior Product Costing & Controlling Consultant and Dipl.-Wirtschaftsing. (FH). His professional background combines automotive controlling, Enterprise Product Costing and enterprise-software consulting.

1999–2008
Financial Controller at Vibracoustic: budgets, forecasts, product costing, investment appraisal, make-or-buy analysis and plant reporting.
2009–2014
Senior Consultant at FACTON: PreSales, process consulting, requirements, implementation delivery and training.
Since 2015
Independent consulting, including product-cost and cost-transparency support, FACTON-related processes and defined specialist workstreams.

That combination is the basis for the publication’s practical question: how can detailed product-cost assumptions support a robust multi-year management plan?

Why this publication exists

Providers describe related product-cost problems with different terminology. This research collection makes the scope, sources and uncertainties easier to discuss.

The immediate objective is a useful professional conversation: a factual correction, a clearer product boundary, a practical planning question or feedback from someone who uses these methods.

The reference should remain useful even without immediate traffic, citations or commercial enquiries. That is why the methodology and open fields are central to the design.

For consultancies: specialist depth within your engagement

A broader consulting or interim mandate may be well led while a specific Product Costing workstream needs additional depth.

Gunnar can discuss a bounded contribution in Product Costing, FACTON-related processes, Should Costing logic, cost transparency or cost-based planning. The lead consultancy or interim executive retains overall engagement responsibility and client leadership.

  • Define the problem: the cost decision, process gap or planning assumption that needs attention.
  • Agree the workstream: boundaries, inputs, stakeholders and a reviewable outcome.
  • Connect the result: return the cost logic and assumptions to the broader finance or transformation programme.

Possible outputs include a reviewed cost model, requirements analysis, a cost-driver map or a costing-to-planning handover specification. Scope and availability are agreed for each engagement.

For the commercial mandate context, see Interim Controller — Product Costing . That resource is separate from this publication’s editorial profiles.

For costing and planning providers

The bridge offers a concrete discussion: which quantities, rates, scenario versions and assumptions should leave the cost model, and how should they enter management planning?

Gunnar’s practical Controlling and FACTON experience supports this process perspective. No unverified operational implementation expertise or partner certification in Corporate Planner or Lucanet is claimed.

Read the planning bridge.

Professional interests and editorial disclosure

Gunnar provides consulting services and works on digital communication for complex B2B expertise. This publication may lead to professional relationships or future consulting discussions.

His employment at FACTON from January 2009 to December 2014 is a disclosed historical relationship. It is not a statement of current vendor affiliation, sponsorship or certified partner status.

Profiles remain governed by the sources and inclusion policy. Neither cooperation nor a commercial enquiry is required for a factual correction.

Contact

contact@gunnar-schlueter.de

Start with a profile field, a planning question or a clearly defined specialist need. Prepare a message.

By Gunnar SchlüterEditorial review: 9 October 2026Sources policy