Scope of the problem
Costing, variance, working capital, controlling function or OEM-readiness may each require different depth.
Single issue vs. multi-area review.
Data and system maturity
Existing ERP, SAP S/4HANA usage, MIS quality and costing discipline affect how much reconstruction is needed.
Cleaner data usually means faster diagnosis.
Plant and product complexity
Number of plants, product families, customer contracts, process losses and inventory points influence the advisory effort.
Complexity is priced consciously.
Expected deliverables
A findings note, working session, management presentation, control design or implementation support each requires a different commitment.
Deliverables are agreed before work starts.