Analyse actual performance with target articles
In many companies, time is booked on broad articles like 'Consulting' or 'Support'. That's fine for billing — but too coarse for solid analysis.
Billing articles are designed commercially, not analytically. To understand what was actually delivered, you need a more granular view — independent of billing logic.
That’s where the target article comes in. It tracks the actually delivered service inside a project, not the offer or the eventual invoice. A booking on a generic “Consulting” article can be tagged in the background with a clear service type — analysis, implementation, training, a specific product. Billing stays flexible; analysis becomes precise.
This unambiguous assignment surfaces real activity, focus areas and resource allocation in your company. The insights improve project controlling and strategic decisions alike. A typical case: support is billed uniformly, but internally the hours are mapped to different software products. Only this breakdown reveals which product drives how much support effort.
Target articles aren’t a replacement for working analysis models. Where current structures already provide the transparency you need, leave them alone. For scenarios where detailed performance analysis would otherwise require workarounds, the target article offers a structured, system-clear alternative.
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