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

Textbook · early access · first edition 2026

Cost accounting for manufacturing companies.

134 pages, 22 chapters + 5 appendices (German): the complete path from a DATEV P&L to a defensible quote price — fully calculated on a single continuous reference company (CNC job-shop, 5-axis machining center). Imputed cost adjustments, cost-center allocation with the step-ladder method, machine-hour rates based on replacement value and OEE capacity, MSR/RGK rate splitting, contribution margin accounting down to margin per bottleneck hour, post-calculation and flexible standard costing — including glossary and index. Not textbook abstraction, but plant controlling you can recalculate.

Cost-center allocation Machine-hour rate / RV / OEE MSR/RGK splitting CM I–III & bottleneck CM DATEV SKR03/04 Flexible standard costing

Sample chapter · PDF · 6 pages · free · German

Chapter 7 — Machine-hour rate, step by step

The complete machine-hour-rate calculation for a CNC 5-axis machining center in two-shift operation: replacement-value projection via producer price index, capacity ladder from calendar time to OEE-productive hours, all six cost components, sensitivity analysis.

📖 Read sample chapter →

Companion tool · runs in your browser · free & permanently open · German UI

Abgrenzungs-Mapper — from DATEV P&L to cost base

The hands-on part of chapters 4 and 20: load a trial-balance export, get automatic mapping to the 24 cost-type nodes (rule engine + trained text classifier) and the full imputed-cost reconciliation with its hourly-rate impact. Runs entirely locally in your browser — the file never leaves your machine.

🧮 Open the tool →

Early access · limited · for pilot readers

Book as PDF — ahead of release, with a direct line to the author

Before the first edition (German): book (PDF) incl. technical bonus chapter (Appendix D, LoRA/ONNX deep dive) — €24, including all updates up to the first edition. Limited to the first pilot readers; feedback shapes the final version. The Abgrenzungs-Mapper above is free to use regardless.

✉ Request early access →

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" (134 pages, 22 chapters + 5 appendices, single continuous reference company, publishing 2026 — sample chapter below). 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

AI & Automation

Controlling that runs itself.

Self-developed tools automate recurring controlling tasks — local, GDPR-compliant and with no forced cloud. The differentiator over classic plant controlling.

In-house tools

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CostEngine v11.7

In-house desktop software (PySide6) for differentiated machine-hour rates: a 10-step wizard from P&L through cost types, cost centers, fixed assets and the cost-center accounting sheet (BAB) to internal cost allocation. Three workstation profiles — machine, resource, manual labor — with correct MSR/RGK/FGK logic. 127 automated tests, 100% offline.

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Balance-sheet bridge & EPI engine

Converts 6 HGB balance-sheet items (§266 ASSETS A) automatically into operating fixed assets, incl. delta reconciliation, low-value-asset pooling and maintenance plausibility checks. 628 German producer-price indices for replacement values.

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DATEV import & classification

Robust parser for DATEV SKR03/04 from PDF, CSV and XLSX with automatic document-type and chart-of-accounts detection, column mapping and account→cost-type assignment — local and GDPR-compliant.

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Local AI

Qwen2.5-0.5B with LoRA adapters (ONNX) for booking-text intent and document plausibility — offline-first, no cloud dependency.

Availability

✔Ready to start immediately

✔Görlitz / Saxony · open to local commuting · remote/hybrid possible

✔EU citizen · no formalities

✔Willing to commute in Saxony / Upper Lusatia

✔Flexible on working hours & engagement model

UnifyWeave CostEngine — Step 5: cost centers with FTE, planned machine hours and check totals

CostEngine v11 — cost-center capture with machine / resource / manual-labor profiles, FTE and planned-machine-hour check totals, and automatic surcharge base. (Interface in German.)

Cost-center accounting sheet (BAB) with machine-hour-rate / residual-overhead splitting

BAB matrix with machine-hour-rate / residual-overhead splitting — primary costs, step-ladder secondary allocation and surcharge rates (machine-hour rate €/h vs. residual overhead %FL) per cost center. (Interface in German.)

Languages

GermanNative

EnglishFluent · B2

Spanish / FrenchBasic

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
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.

Cost accounting for manufacturing companies.

15+ years. Always close to the machine.

Controlling that runs itself.

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