🇩🇪Germany

Verlorene Rechnungen & unbilanzierte Leistungsfortschritte in Fortschrittsbillierung

2 verified sources

Definition

Custom orders (e.g., €500k mining shovel, 18-month build) involve multiple contractual phases: design, fabrication, testing, installation, commissioning. Each phase is billable at agreed prices + change order adjustments. Manual tracking = invoices missed (% unknown until final account 6+ months later), pricing adjustments not applied (supplier cost inflation not passed through), milestone completion dates disputed (contract says 'final assembly complete,' project manager says 'still testing'). Result: €20k–€100k per major project unbilled.

Key Findings

  • Financial Impact: €40,000–€200,000 annual revenue leakage per machinery manufacturer (5–10 major custom orders/year × 2–5% unbilled work × €100k–€500k average order value). Example: 8 custom projects/year, 3.5% unbilled = €140k leakage @ €1M avg. order value.
  • Frequency: Continuous (every progress cycle); discovered post-completion during final account reconciliation (3–6 months delay)
  • Root Cause: Disconnected systems: Project Management (Asana, Monday.com) ≠ ERP/Accounting (SAP, DATEV). No automated trigger from 'milestone achieved' to 'invoice generated.' Manual escalation required = delays, human error, unbilled gaps.

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Agriculture, Construction, Mining Machinery Manufacturing.

Affected Stakeholders

Project Manager (milestone verification), Accountant (WIP tracking, final account settlement), Sales Engineer (change order pricing), Revenue Recognition Officer (ASC 606 / IFRS 15 compliance)

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Financial Impact

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

Manuelle Arbeitsbelastung in Rechnungsvorbereitung & Meilensteinkontrolle reduziert Projektkapazität

€60,000–€200,000 annual capacity loss (300–1,000 hours × €100–€150/hour blended rate). Indirect: Lost sales due to 'project finance team too busy' = 1–3 foregone projects/year × €100k–€500k = €100k–€1.5M opportunity cost.

GoBD & XRechnung Nichtkonformität bei Fortschrittsbillierung

€5,000–€30,000 per audit finding; typical €20,000 estimated annual compliance cost per machinery manufacturer (200–400 progress invoices/year × €50–€150 manual reconciliation cost). Phase 3 (Jan 2028) will force immediate remediation = retroactive fines if non-compliant invoices discovered.

Verzögerte Zahlungseingänge durch manuelle Fortschrittsbillierung & Retentionen

€50,000–€200,000 annual working capital drag per company (assuming €10M annual revenue, 25% progress-billed, 15-day DSO extension @ 5% cost of capital). Machinery manufacturer example: €500k progress invoice delayed 20 days = €1,370 financing cost (500,000 × 5% ÷ 365 × 20).

Unzureichende Change-Order-Verwaltung verursacht Margen-Erosion bei Fortschrittsbillierung

€50,000–€300,000 annual margin loss per machinery manufacturer (10–30 change orders/year × €2k–€10k average unbilled cost per order). Example: 20 change orders/year, 40% not billed = 8 unbilled × €5k = €40k loss. Typical machinery builder margins: 15–25%; unbilled overruns = 1–2% margin erosion per year.

Zollanmeldung & Umsatzsteuer-Risiken bei grenzüberschreitender Fortschrittsbillierung (EU-Importe)

€20,000–€100,000 annual VAT/customs cost leakage per manufacturer (5–10 major projects × 15–20% supply chain cost variability × 30–40% VAT recovery failure rate). Example: €2M annual supply chain cost, 19% VAT = €380k VAT liability. If 5% recovery delayed = €19k working capital impact × 3 months = €4,750 financing cost. Plus: €2,000–€10,000 per customs audit finding (misclassification of goods, missing Intrastat reporting).

Manuelle Stücklisten-Kalkulation führt zu Fertigungsfehlern und Nacharbeitskosten

€40,000–€120,000/year per product line in rework and expedited procurement costs; 15–25 hours/week in manual BOM costing verification

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