Having already been working with EVM for several years, M. Busch has decided to enhance its software for profitability management. With the combination of the integrated modules of Trend ERP and the PORTOLAN EVM accounting system a comprehensive profitability management has been realized. The cost of sales are derived automatically from the manufacturing cost calculation and are presented differently. Variances are added to the system in order to provide a significant profitability management system with various contribution margin levels.