The goal was to receive a better understanding about the information hidden in their finances and to be more up to date about the financial situation. Furthermore, it was an indication for Mechtop AG to find out whether their offering approach is executed properly and to reveal if their projects were profitable or not so far. To get a helpful overview in the scope of certain projects, the focus was set to observe the projects Fortisa and Micarna of Mechtop AG. The aim of this paper is to see whether they generated a profit or a loss and requested a fair price for their specific services.

The portfolios about the two named projects Fortisa and Micarna were delivered by Mechtop AG to get the base for all the calculations which had to be made. The total income and expenses of Mechtop AG were tried to be illustrated and distributed towards these projects with the use of an adaption of cost distribution sheets. Besides collecting all the relevant information, a blank spreadsheet was created to carry out the desired calculations. Relevant cost factors based on the income statement of Mechtop AG as well as arranged additional accounts were considered in the document.

The objective was set to be achieved by preparing and analysing a post-calculation. Furthermore, it should also be shown which parts of the project were cost-effective and to what extent. The calculation basis and recommendations should have helped Mechtop AG not only in the scope of this project, but also when adapting suitable approaches from the project for their daily business. It has to be mentioned that due to missing values, some numbers taken were based on assumptions. Nonetheless, the assumptions were considered after having consulted representatives of Mechtop AG and the supervisor from FHNW. Both evaluated projects suffered a loss after the completed re-calculation due to too high costs during the project as well as too low revenues from the project contractors.