David Krause

Profile

15+ years of industrial experience across three fields that belong together: technical costing, plant controlling and maintenance — consistently in manufacturing environments, often in a leading or project role. From years in die casting/foundry and CNC machining I know the shop floor from the machine up: setup times, tool wear, scrap and machine utilization. This technical understanding enables precise full-cost models — from machine-hour rates to management reporting.

Core strengths: quotation and post-costing, cost-center and machine-hour-rate models, plan/actual reporting and capital-expenditure controlling — plus maintenance/TPM and leading technical projects from the business case through to commissioning. Experienced with SelectLine, SAP-PM and MS Dynamics AX, plus international, English-language client management at group level.

In addition, I automate ERP data flows with Python and local AI models — GDPR-compliant and offline-first. No buzzword consulting, but robust cost accounting, clean data flows and solutions that work in day-to-day operations.

What I bring

Calculate. Control. Maintain. All three.

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Manufacturing Know-how

The foundation of all three tracks: solid hands-on experience in die casting/foundry and CNC machining (turning, milling, gantry milling). I understand how setup times, tool wear, scrap and machine utilization arise — and can cost, control and maintain them, because I know them from the machine up.

Die casting / foundry CNC machining OEE / TPM

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Costing & Cost Accounting

Track 1 — Costing: technical quotation and post-costing for machining, forming and surface technology; self-built machine-hour rates and BAB across 20+ cost centers. Estimates that win business — internationally documented.

BAB Machine-hour rates Full costing

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Plant Controlling & Reporting

Track 2 — Controlling: annual budgeting, monthly plan/actual analysis with variance commentary for management, contribution-margin and capital-expenditure controlling (ROI / NPV).

Plan/actual analysis Budgeting CapEx controlling

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Maintenance & Asset Management

Track 3 — Engineering: developed a plant-wide TPM concept and led its rollout (ZF); maintenance as line responsibility in a CNC company. Equipment availability, OEE, fault diagnosis — plus the investment appraisal that gets a replacement approved.

TPM rollout OEE / KPI Asset management

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Project Management

A thread throughout my career: project lead for the plant-wide TPM rollout at ZF, commissioning of new production systems to project and schedule, investment projects from the business case through to implementation. I think budget, timeline and technical feasibility together.

TPM project lead Commissioning ROI / NPV

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AI & Automation

Automating ERP data flows with Python and local AI models: DATEV mapping, machine-hour-rate/BAB updates and AI-assisted document recognition — GDPR-compliant, offline-first.

Python / ETL DATEV Offline AI

Three perspectives, one profile

Costing. Controlling. Maintenance. One profile.

Three perspectives on the same question: costing looks forward — what will this part cost, at what price do we win the order? Controlling looks back — what did it cost, where do we deviate? Maintenance looks at the machine — is it running, and what may that cost? I have owned all three: first maintenance engineer and TPM group leader, then production manager, then plant controller & estimator. Which is why, with me, no estimate fails on what actually happens on the shop floor — and no replacement investment fails in the presentation to management.

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Costing & quotations

Technical quotation and post-costing for machining, forming and surface technology — calculated from first-hand production experience, not catalogue values. Estimates that won business: revenue doubled in Hungary, a market built from zero in Malaysia (both documented in references). The complete calculation path from P&L to quotation price is laid out in my book.

Quotation costing Post-costing Machine-hour rates Make-or-buy

🎯 Résumé Costing (PDF)

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Maintenance, TPM & asset management

Developed a plant-wide TPM concept and led its implementation (ZF, die-casting business unit). Maintenance as line responsibility in a CNC company. Equipment availability, OEE, fault diagnosis, commissioning of new production systems — plus the investment appraisal behind it (ROI, NPV, replacement value).

TPM rollout OEE / KPI SAP-PM Replacement investment

🔧 Résumé Maintenance (PDF)

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Plant controlling & costing

Built the first full-cost accounting system including the overhead sheet from scratch (~20 cost centres) — the foundation of the machine-hour-rate models still in use today. Budgeting, plan-actual analysis reported directly to management, technical quotation and post-costing.

Overhead sheet Machine-hour rates Plan-actual Post-costing

📄 Résumé Controlling (PDF)

Measurable results

Numbers that stick.

× 2

Revenue doubled

Körber Hungary in 2 years

+100 k€

Malaysia ramp-up

from 0 in 18 months

−12 %

Tooling cost p.a.

through automation

The common thread

Since 2007, the same question: where does time get lost — and what does it cost?

My profile did not come together by chance. The link between machine time and money runs through every station — first from the technical side, later from the commercial one.

2007/08

Industrial placement, light-metal foundry

Analysing plant conditions and net productive time in three-shift operation — first contact with loss time as a measurable quantity.

2009

Diploma thesis: maintenance strategies from lifetime distributions

Weibull analysis, maintenance cost against downtime loss. Engineering meets cost accounting for the first time.

2012–2015

TPM group leader, die casting

Systematic capture of loss time, OEE established as a management metric.

2015–2025

CNC production management, from 2021 plant controlling and estimating

The move to the commercial side: cost centre accounting, machine hour rates, quotation costing — time now valued in euros.

2026

Textbook „Kostenrechnung für Fertigungsbetriebe“

Both threads tied together: the machine hour rate is nothing but money divided by time. Read it free →

Experience

15+ years. Always close to the machine.

11/2025 – present · Remote

Author & developer of controlling tools

UnifyWeave^® · independent professional projects

Authored the textbook "Cost accounting for manufacturing companies" (single continuous reference company, open-access on unifyweave.ai) plus seven in-depth specialist articles. Developed CostEngine v11.7: desktop software turning a DATEV P&L into complete cost-center accounting (10-step wizard through to internal activity allocation, 127 automated tests, offline/GDPR-compliant) — a personal proof of method, not a commercial product. Published KostenKompass: ten quantified costing errors with self-diagnosis (free download).

TextbookCostEngineKostenKompassPython / DATEV

01/2021 – 10/2025 · Hybrid

Manufacturing Controller & Cost Accountant

Kunststoff-Technik GmbH · Dresden · CNC machining · SelectLine ERP

Annual budgeting, monthly plan/actual analysis with variance commentary for management. Built and maintained the BAB; machine-hour-rate calculation across 20+ cost centers. Full-cost calculation of CNC production orders incl. contribution-margin controlling. English-language management of the Körber Technologies Group (DE / HU / MY).

BABMachine-hour ratesPlan/actualSelectLine

05/2015 – 12/2020 · On-site

CNC Production Manager, Maintenance & Plant Controlling

Kunststoff-Technik GmbH · Dresden · from 01/2017 (previously project engineer)

Built the company's first full-cost accounting system with a BAB — the foundation of the machine-hour-rate models still in use today. Capital-expenditure controlling (profitability analysis for a CNC gantry milling machine). Disciplinary management of the CNC turning department; strategic purchasing with price negotiations (Walter, Sandvik).

Plant controllingBAB setupCapEx controllingPurchasing

03/2011 – 04/2015 · On-site

Project Engineer & TPM Group Leader (from 07/2012)

ZF Gusstechnologie GmbH · Nuremberg · die casting / automotive

Porsche gearbox housings: quality and productivity improvements across foundry and machining; deputy foundry group leader (Hall 1). Developed a plant-specific TPM concept and led its plant-wide implementation in the die-casting business unit. OEE/KPI analyses and profitability calculations (ROI / NPV); process and weak-point analyses on die-casting machines.

TPMOEE / KPIROI / NPVDie casting

06/2010 – 11/2010 · On-site

Maintenance Engineer · Foundry

Ortrander Eisenhütte GmbH · Ortrand

Education

DiplWirtschaftsingenieur (FH) · Industrial Engineering Degree

Hochschule Lausitz · BTU Cottbus-Senftenberg

Production management · Grade 1.9 · Thesis: Optimal maintenance strategies (Weibull analysis)

2005 – 2009

BMW Group AG · Landshut

Internship semester

Light-metal foundry · OEE analysis · TPM

2007 – 2008

General Higher Education Entrance Qualification (Abitur)

Berufliches Schulzentrum für Bau und Technik · Dresden

Grade 2.9

2000 – 2003

Professional substance

One textbook, seven articles, three tools — all freely accessible.

Since November 2025 I have been documenting my professional practice systematically. None of it sits behind a paywall: anyone who wants to know whether I can do costing can read it and check the arithmetic.

Textbook · 18 chapters

Cost Accounting for Manufacturing Operations

The full path from the German statutory P&L to a defensible quotation price, worked through on a single reference plant: cost centre sheet, machine hour rate from replacement value and OEE capacity, contribution margin down to the bottleneck hour. Written in German.

Open the chapters →

Articles · three subject areas

From OEE to the yield curve

Production KPIs (OEE, TEEP, labour productivity), maintenance intervals from Weibull distributions, local language models in cost accounting — plus the cost-of-capital links from the yield curve and company valuation.

Read the articles →

Tools · ready to use

Cost-type mapper & CostEngine

The mapper turns a DATEV trial balance into a structured cost-type plan — rule set plus a self-trained classifier, running entirely offline in the browser. CostEngine builds the full cost centre accounting on top.

Open the mapper →

Everything runs offline and GDPR-compliant — no accounting data leaves the machine. These are personal professional credentials, not commercial products.

Free download · PDF · A4 · 16 pages · German

KostenKompass — Are you making these 10 errors?

Ten concrete costing errors from real CNC manufacturing shops — with euro amounts instead of theory. Plus a 4-minute self-diagnosis: ten yes/no questions reveal where your hourly rates are bleeding. A work sample of my controlling approach.

🧭 Download KostenKompass → 🎯 Résumé · Costing 📄 Résumé · Controlling 🔧 Résumé · Maintenance & Engineering

Company	UnifyWeave^® Technologies
Trademark	UnifyWeave^® — registered Spanish word mark, OEPM no. 4,342,232, class 42 (design and development of hardware and software), registered 10 July 2026
Owner	David Krause
Legal form	Private individual (currently no freelance or commercial activity)
Address	C/ Sol No. 8, 04660 Arboleas (Almería), Spain
E-mail	david@unifyweave.ai
NIE	Z0759040E

Calculate. Control. Maintain. All three.

Costing. Controlling. Maintenance. One profile.

Numbers that stick.

Since 2007, the same question: where does time get lost — and what does it cost?

15+ years. Always close to the machine.

One textbook, seven articles, three tools — all freely accessible.

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