Abrechnung ungenutzter Lieferkosten – Kostenüberwälzungsfehler

Definition

Janitorial services typically operate under cost-plus or fixed-fee contracts. When inventory tracking is manual or site-specific, managers cannot accurately match supply consumption to individual customer contracts. Common leakage scenarios: (1) Inventory shrinkage (unaccounted consumption): 2–5% of supply spend (€12k–€30k annually for €600k spend) is absorbed as cost-of-goods rather than billed to customers. (2) Over-consumption at high-use sites (e.g., hospitals, food prep facilities) goes undetected, leaving margin on the table. (3) Shared supplies across multiple customers at shared facilities are difficult to allocate; operators either eat the cost or bill uniformly, losing margin on efficient customers. (4) Time-lag in invoicing: manual reconciliation delays billing by 15–30 days, inflating Accounts Receivable and delaying cash conversion. For a €600k supply budget, even a 2% unbilled loss = €12,000/year. Combined with cash drag (€600k × 30 days ÷ 365 days × 6% cost of capital) = €3,000/year interest cost.

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Janitorial Services.

Affected Stakeholders

Vertriebsleiter (Sales Manager), Rechnungsbearbeiter (Invoicing Clerk), Bestandsverantwortlicher (Inventory Manager), Kundenbetreuer (Account Manager), Controller

Related Business Risks