SK
Training · Exegens®
Controlling &
Cost Reduction.
Cost Reduction.
Transform costs into profit.
Definitively.
Definitively.
Date14 — 16 May 2026
LocationSibiu, Romania
Registration deadline5 May 2026
Format3 days · Interactive
55
% of organisations fail at cost reduction.
Harvard Business Review · 2023
"
We've cut costs as much as we could…
and it's still not enough.
and it's still not enough.
This is not a lament. It is a strategic signal. It is the voice of leaders who sense that traditional methods no longer deliver. In a world where 55% of companies pursuing cost reduction fail — this training is not an option. It is a necessity.
3 days · Operational Architecture
This is not a training.
It is an architecture.
It is an architecture.
A 3-day experience that rewrites the rules of controlling and cost reduction. You will learn how to transform every cost into a profitability signal — how to lead through Takt Profit, SPO and SBTP — how to stratify costs, reform budgets and build a Strategic KAIZEN culture.
The architecture of competitive advantage.
The architecture of competitive advantage.
01
Complete methodology for cost reduction through productivity improvement
02
Exclusive models: Strategic KAIZEN Matrix, KAIZENshiro Budgeting, Dual Profit Growth
03
Tools for identifying and eliminating CLW and CCLW
04
Budgeting system that supports the target profit in real time
05
Strategic KAIZEN Leadership: lead through objectives, not assumptions
Programme Structure
3 days of synchronous
profitability.
profitability.
01Day 1
14 May 2026
Fundamentals of Controlling
A deep understanding of controlling as a decision-making and profitability system
1
The Concept of Controlling
The role of managers in controlling
Essential definitions and cost structures
The link to KAIZENshiro Costing and Strategic KAIZEN Matrix
KAIZENshiro CostingStrategic KAIZEN Matrix
2
Directions for Developing a Cost System
Accumulation, measurement, allocation
KPIs, gross margin, contribution margin
Opportunity costs, make-or-buy decisions, break-even point
Integration into Strategic Goal Setting and Takt Profit
Takt ProfitStrategic Goal Setting
3
Cost System: Job-Order Costing & Operating Costing
Tracing and allocation — documents used: examples and explanations
Predetermined overhead rates, work in process
Calculation of under/over-applied indirect costs — multiple rates
The link to KAIZENshiro Stratification
KAIZENshiro Stratification
4
Cost System: Activity-Based Costing (ABC)
Allocation of indirect costs
Single rate vs. departmental overhead rate — comparative example
The ABC method in 4 major steps — Activity-Based Management (ABM)
Foundation for KAIZENshiro Budgeting and CLW
KAIZENshiro BudgetingABMCLW
18:00 – 19:00 · Networking Session
02Day 2
15 May 2026
Operational Control & Sales
Cost control in the operational flow and in profit centres
5
Cost System: Process Costing Systems
Operational flow and equivalent units
Conversion costs & material costs
Integration into Synchronous Profitable Operations (SPO)
SPO
6
Cost System: Standard Costing
Setting standard costs
Types of variances and variance analysis — interpretation and root causes
Advantages and disadvantages
The link to Speed-Based Target Profit (SBTP)
SBTP
7
Inventory Control
Types of inventory and terminology
Cost of holding inventory — practical example
CLW identification and integration into the Productivity Master Plan
CLWProductivity Master Plan
8
Sales Controlling
Analysis directions and reporting by profit centres
Sales variance analysis — Return on Investment (ROI)
Alignment with Dual Profit Growth and KAIZENshiro Culture
Dual Profit GrowthKAIZENshiro Culture
03Day 3
16 May 2026
Budgeting & Cultural Reform
Designing a budgeting system that supports strategic profitability
9
Planning and the Budgeting System
Responsibility centres
The budgeting process in 18 steps — form and complex example
Activity-Based Budgeting
Budget reporting and profitability ratio analysis
Foundation for KAIZENshiro Budgeting
KAIZENshiro BudgetingActivity-Based Budgeting
10
Master Budget and Flexible Budgets
Types of budgets
Variance analysis and flexible budget — practical example
Managerial decisions in a Strategic KAIZEN context
Strategic KAIZEN
11
Financial Budgets
Capital budget and cost of capital — example
Financial budget vs. operational budget
Investment decisions in the context of KAIZENshiro Costing
KAIZENshiro Costing
12
Strategic KAIZEN — Exegens®
How to transform costs into a system of synchronous profitability
How to build a durable Strategic KAIZEN culture — a KAIZENshiro culture
How to lead through objectives, not assumptions
How to integrate KAIZENshiro Leadership into executive decisions
Real-world cost reduction examples from various industries
Strategic KaizenKAIZENshiro LeadershipTakt Profit
Q&A Session · Homework · Conclusions
Who delivers the training
Dr. Alin Posteucă
Enterprise Performance Architect · Author of Strategic KAIZEN
Author of the Strategic KAIZEN concept and of the MCPD, SBTP, SPO, Takt Profit and KAIZENshiro Budgets methodologies. Published internationally by Taylor & Francis, Routledge, CRC Press and Productivity Press. Laureate of the Romanian Academy "Traian Vuia" Prize for research in operational excellence.
5 Routledge books
Romanian Academy
150+ projects
100+ companies
2 PhDs
Who is it for
Designed for the leaders
who decide.
who decide.
CEOs, CFOs, COOs
Cost & controlling managers
Finance & budgeting professionals
Operational transformation leaders
Lean, Kaizen, TPM, WCM, Six Sigma professionals
Anyone who transforms costs into profit
Personal Invitation
Cost reduction does not mean austerity. It means operational intelligence, financial clarity and the courage to see beyond the numbers. This training is not about cuts — it is about real control and decisions that sustain performance without compromise.
I designed it for professionals who transform analysis into action and controlling into a leadership instrument. You will learn to identify real losses, build efficiency scenarios and sustain profitability with rigour and lucidity.
Costs are not a burden — they are an opportunity for transformation.
I designed it for professionals who transform analysis into action and controlling into a leadership instrument. You will learn to identify real losses, build efficiency scenarios and sustain profitability with rigour and lucidity.
Costs are not a burden — they are an opportunity for transformation.
Dr. Alin Posteucă
Author · Strategic KAIZEN · Exegens®
Voices of participants
What those who transformed
have to say.
have to say.
Registration deadline · 5 May 2026
Reserve your place
in Sibiu.
in Sibiu.
14 · 15 · 16 May 2026 · Limited places
Send the completed form to training@exegens.com
English
Romana