Fundamentals of PuK Rasselstein

Basic Principles and Areas of Application
Requirements for PuK
General Target Planning and Strategic Planning
Medium- and Short-Term PuK within Operational Planning
Nature of Planning Figures and Planning Periods
Medium- and Short-Term Planning Calculations/Sub-Planning
Sales and Revenue Planning
Production Planning
Purchasing Planning
Cost Planning
Profit, Balance Sheet, and Financial Planning
Automated Processing of Planning Calculations
Short-Term Control Calculations
Plan/Actual Comparison and Result Analysis
Calculation Stages of Operating Result Analysis
Explanations of Deviations
Analysis of Revenue Deviations
Analysis of Billing Deviations
Analysis of Material Cost Deviations
Analysis of Cost Center Cost Deviations
Analysis of Block Cost Deviations
Determination of Actual Results
Evaluation and Reporting of Short-Term PuK
Management Reporting (PuK Key Figures Overview)
Temporal Processing
Organizational Questions Related to PuK
Further Development of the PuK System

Introduction

Rasselstein AG, Neuwied, is a company in the steel processing industry, employing around 3,600 staff at its plants in Neuwied and Andernach. It produces thin sheet metal and tinplate in various dimensions and qualities. The total production currently amounts to approximately 1.2 million tons per year, corresponding to a revenue value of around 1.6 billion DM. The Andernach plant processes hot-rolled strip coils into thin and tinplate sheets and coils with thicknesses ranging from 1.14 to 0.49 mm. These products are primarily used as packaging materials, for example, for cans, packaging, etc. The plant accounts for over 60 percent of the total production of these products in the Federal Republic.