Three pillars

Assessment, Audit and Design

The audit consists of three parts:

  • The first part covers the concepts: which concepts are at the basis of current management reporting? What are the needs? How far do we want to go with management reporting? To what degree would one want to have sub-P&L's?
  • The second part covers the technical side: which business application modules are currently implemented, and to what degree is the implementation in support of the initial and proposed concepts? The system is analyzed in detail, including configuration, financial master data and developments where needed. Also the organizational structure as well as the integration with logistics modules is being looked at.
  • Third, the organization is being considered: the management structure, the culture and maturity for structured business processes, the quality of documentation, the need for training as well as the capability for change.

Masterclasses P&L by Destination

HOLON organizes regularly Masterclasses with open enrolment. 

The Masterclass takes 1 day and takes you through the details of the "P&L by Destination" concept.

Check out for our next Masterclass here.

At the Masterclass, you will receive the book "P&L by Destination".

Holon also organizes trainings on site in English, Dutch and French. This can be organized and planned on demand. Contact us if interested.


Following the assessment and training, "P&L by Destination" can be deployed in a step by step manner, largely in function of the management reporting system currently in place and the final objectives.

Using "P&L by Destination", the overall P&L can be split into sub-'P&L's. Every sub'P&L' will be linked to a relevant reponsibility area in your organization: Sales, Marketing, Production, Logistics, Procurement are the obvious ones. But, what about for instance the responsiblity for 'Capacity utilisation'?

The resulting reporting will be automated and will not require long closing procedures. It is not based on random allocations of costs, but splits the result according to responsibility.

Obviously, the sum of the parts will equal the overall result. It is based on cost and profit carriers by responsibility area, good account determination and derivation of carriers, and sound standards.