DIAMANT contains the financial data.
We'll use this as a common basis for decision-making.
For executives, controllers, heads of finance, and IT managers at municipal utilities and public utilities: Integrate financial accounting, cost accounting, and business planning into a transparent management reporting system.
data4success models your DIAMANT data in a way that is consistent from a business perspective. This allows you to track variances between planned and actual figures across business segments, cost centers, and general ledger accounts down to the individual journal entry—with appropriate roles and permissions.
FROM BOOKING TO DECISION
Financial Accounting · Cost Accounting · Planning
Terms · Relationships · Key Metrics
Overview · Drill-down · Individual Entry
DIAMANT provides comprehensive functions for financial accounting, open items, asset accounting, cost and performance accounting, planning, and reporting. Additional value is created when these perspectives are analyzed together, on a role-based basis, and across system boundaries.
Analyze entries, accounts, documents, and report structures together.
Track cost centers, cost elements, divisions, and internal allocations.
Compare budgeted figures with actual figures, prior-year figures, and expected trends.
Make due dates, DSO, DPO, and the use of cash discounts transparent.
Consider investments, depreciation, and asset classes in relation to one another.
Provide information tailored to the client, department, and area of responsibility.
From a financial accounting perspective, we can determine which general ledger accounts were used to record expenses or revenue. Cost accounting complements this with an organizational perspective: Which cost center, which division, or which service was charged?
We consolidate this information into a single reporting framework. This ensures that an analysis does not end at a technical system boundary.
Our particular strength lies in the technically coordinated modeling of the various DIAMANT motion environments.
FROM THE OVERVIEW TO THE CAUSE
Budget → Actual → Variance → Cause
Income Statement Item → G/L Account Group → G/L Account → Individual Entry
A key figure is only helpful if it is clear what it includes. That is why we explicitly present different technical perspectives—for example, with or without allocations, with or without transfers, or only up to the most recent closed month.
Selectively show or hide the base amount and transfers.
Treat direct costs and allocated costs separately.
Compare month, year, YTD, prior year, and closed periods.
Link the budget or budget plan to actual figures and variances.
Taking a holistic view of performance management, the budget, and liquidity: The following use cases support municipal utilities, municipally owned enterprises, and municipal corporations. Divisions and facilities can be compared based on functionally aligned classifications. The types of analyses available depend on the available DIAMANT modules and data.
Total assets, income statement results, equity ratio, cost recovery ratio, personnel expenses, DSO, DPO, discount rate, and budget compliance—all on one page.
Navigate from the report item through general ledger account groups and general ledger accounts to the individual journal entry.
Compare the business plan, budget, or financial plan with actual results and the previous year's figures. Explain any variances by division, facility, and cost center.
Analyze costs by area, cost center, and cost element, as well as before and after allocations.
Analyze acquisitions, cost basis, depreciation, asset classes, and investment ratios.
Examine open items, due dates, DSO, DPO, payment behavior, and use of cash discounts.
Measure processing times from invoice receipt through verification and posting to approval and payment.
Power BI is the primary means of accessing the analyses, but it is not necessarily the technical endpoint. Different applications can be built on the same business-aligned data foundation.
DIAMANT and Complementary Operational Systems
SQL Server or Microsoft Fabric
Aligned Relationships and KPIs
Power BI, Excel, and other applications
AI Assistants Based on Curated Data
Power BI remains a key access point. Microsoft Fabric is not a prerequisite: Depending on the initial situation, the solution can be implemented entirely using Microsoft SQL Server and an on-premises Power BI deployment.
Key figures and relationships remain consistent. Language, level of detail, and permissions are determined by role and control question.
Plan-vs.-actual comparisons, cost centers, allocations, and business unit reports with standardized key performance indicators.
Compile data on earnings, investments, and liquidity, and present it in a format that is transparent to management, the supervisory board, and other committees.
Manage month-end closing, earnings performance, and liquidity on a reconciled basis.
Reliably manage data integration, updates, and permissions in SQL Server or Microsoft Fabric.
Understand budgets, financial plans, or business plans and the reasons for variances within one's own area of responsibility.
If key metrics, technical terms, relationships, and permissions are clearly defined, the same reporting framework could eventually support AI-powered approaches as well.
The prerequisites are a curated database, documented KPI definitions, unambiguous technical terms, access permissions, data quality, and verified answers.
Based on harmonized key performance indicators, industry-specific benchmarking can be developed over the long term—for example, for cost ratios, cost recovery, investments, payment terms, or process lead times.
Benchmarking is therefore a potential next step and not an automatic part of every project.
We start with a clearly defined problem and then develop the solution step by step.
Identify existing analyses, information needs, and manual reconciliation processes.
Classify modules, clients, data quality, and supplementary sources.
Integrate general ledger, cost accounting, planning, and dimensions from a technical perspective.
Create Power BI reports in collaboration with users and validate them through the posting process.
Update, roles, documentation, and other data sources.
A compelling Power BI report doesn't start with colors and charts. It starts with an understanding of the underlying financial and cost information.
data4success integrates accounting, management accounting, and technical data modeling. We develop multi-client models, validate results all the way through to posting and the supporting document, and rely on either SQL Server or Microsoft Fabric, depending on the existing architecture.
Centrally defined relationships and calculations instead of separate Excel formulas.
Check key figures from cost centers and general ledger accounts through to the posting.
Supplement existing reports in a meaningful way, rather than replacing everything at once.
Answers to frequently asked questions about the joint analysis of financial accounting, cost accounting, planning, and other DIAMANT modules.
Get started with our Standard Report for the Income Statement Using Power BI. We implement it based on your DIAMANT data as a manageable starter package. This provides management and the finance department with a concrete starting point for profit analysis and a foundation for further evaluations.
The Income Statement Starter Package is for 7,500 EUR plus license fees available. Once the necessary access has been provided, implementation typically takes place within 2 weeks. License fees for Power BI and Zebra BI are not included.
The initial release includes the standard income statement report. We plan to add the advanced analyses described on this page as future updates, as needed.
Together, we will examine which analyses can be performed in the short term and how this can lead to the creation of a long-term, usable database for reporting, controlling, and other applications.
