zeb.control enables contribution margin accounting to be tailored to individual, institution-specific requirements. Both preliminary and post-calculation provide transparent insights into business performance and profitability.

The contribution margin calculation is performed in parallel on both a present-value and periodic basis, thereby supporting different management approaches. Commission, risk, and capital contributions are consistently incorporated into the calculation of results.

In addition to commission contributions, standard risk costs and cost of equity are also included in the calculation. If required, P&L-compliant commission income can be incorporated directly into the periodic view.

The presentation of results at individual contract level forms the basis for aggregations, profitability comparisons, and plan-to-actual analyses. This enables targeted analysis of results at product, cost center, or overall bank level.

Direct and indirect costs, as well as standard unit costs, can be allocated to individual transactions or aggregated levels based on their cause. This enables detailed analysis of earnings and key performance indicators across different management levels.

The integration of accounting results supports consistent valuation across different management dimensions. This brings together targets from accounting and controlling in a unified earnings calculation.