Secure water management

Strategic decisions need a solid basis. We will help you to create the required security for your entrepreneurial plans.

 Development of a cost accounting system

Get to know where your costs are

Management accounting is the decisive tool for the planning, control and inspection of operational added value. A meaningful internal accounting system is required to carry out profitability analysis, enable decisions on whether to outsource, inspect result changes and their causes, calculate transfer prices and orient the tariff model to the cost structure.

Rödl & Partner supports you with the development and implementation of your individual cost accounting system
Our services for you:
  • Synchronisation of internal and external accounting
  • Definition of cost centres and cost objects
  • Target and remuneration systems oriented to key performance indicators
  • Consulting for internal cost allocation and pricing
  • Involvement with the selection of suitable key performance indicator systems
  • Development and extension of controlling tools and reporting systems


 Cost structure analysis

​Efficient costs – only measureable units can be controlled

Efficient costs are not automatic, but rather the result of structured management actions. The starting point for cost reduction is the question of cost composition and which services in the company lead to which costs. Rödl & Partner will analyse your cost structure starting with your management accounting.  
Our services for you:
  • Cost planning
  • Benchmarking and in-depth key performance indicator analysis
  • Process costs analysis and identification of irregular part processes
  • Cost deviation analysis including the determination of causes
  • Further development of existing tools to control costs


 Review of charge calculations

​Sustainable charge security – design water charges to be performance-driven and transparent

You have already calculated your charges and would like a neutral third party to confirm the result. Only the regular control of the charge calculation and adjustment of the charge structure to the individual market conditions will ensure a long-term charge structure which reflects performance and is transparent for the customer.

Rödl & Partner will help to ensure that you are on the safe side with your charges.
Our services for you:
  • Review of the grounds for the existing charge calculation
  • Review of the amount of existing charge calculation
  • Recommendations for design of the charge structure which reflects performance and is transparent for the customer
  • Stress test for water charges to identify weaknesses in the revenue model


 Annual financial statement and corporate planning

​Water management annual accounts – past and future in focus

The audit of the accounts is not an annoying obligation for us but rather a highly specialised form of management consulting. The annual financial statement should be more than just a look at the past. In fact, ultimately it is the data from the financial accounting department which delivers a solid basis for detailed corporate planning. The ability to transfer the knowledge gained here into a cost accounting system which fulfils its function as a control tool requires expert know-how and many years of experience in the field of auditing and consulting of companies in the water management industry.

Rödl & Partner is therefore the right partner for you.
Our services for you:
  • Execution of mandatory and voluntary audit of the annual financial statement according to the German commercial code or public utility regulations
  • Preparation of interim financial statements to support integrated corporate planning
  • Implementation of reasonable cost accounting concepts as a basis for legally compliant charge calculations


 Legally compliant bylaws for water supply and disposal companies


​Water management company bylaws – legal security through advice from experts

Nothing is as constant as change. This is particularly true for the model bylaws which in many places have remained unchanged since they took effect. In many cases these no longer reflect existing legislation: time to make a change.
Rödl & Partner will support you here.
Our services for you:
  • Review of grounds for existing bylaws
  • Comparison of existing bylaws with up-to-date model bylaws
  • Consulting for bylaws under consideration of current legislation



Contact Person Picture

Alexander Faulhaber

Datenschutzbeauftragter DSB-TÜV


+49 911 9193 3507

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Contact Person Picture

Gerhard Richter


+49 221 9499 092 09

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