Konsolidat vs. Commercial CPM: Cost & Feature Comparison¶

Last updated: 2026-06-08

Overview¶

This document compares Konsolidat against the three leading commercial Corporate Performance Management (CPM) platforms: CCH Tagetik (Wolters Kluwer), OneStream, and Anaplan.

Target market: Private mid-market companies (2–50 entities) running D365 F&O. Konsolidat is not positioned for publicly listed companies requiring SOX certification or statutory regulatory reporting.

Feature Parity Matrix¶

Feature	Tagetik	OneStream	Anaplan	Konsolidat
Multi-entity consolidation	Native	Native	Add-on	Yes (dbt gold layer)
FX translation (closing/avg rate)	Native	Native	Manual	Yes (IFRS/GAAP compliant)
CTA (equity plug)	Native	Native	Manual	Yes (PRD-2, tested)
IC elimination	Native	Native	Manual	Yes (3 rules, nets to zero)
Minority interest / NCI	Native	Native	Manual	Yes (ownership %, NCI columns)
Top-side adjustments	Native	Native	Yes	Yes (CSV-driven)
Multi-step allocations	Native	Native	Best-in-class	Yes (3-step cascade, driver-based)
Budget write-back	Native	Native	Native	Yes (EPMSAVE from Excel)
Scenario management	Native	Native	Best-in-class	Yes (budget/forecast/what-if via API)
Variance analysis	Native	Native	Native	Yes (favorable logic, actual vs budget)
Budget spreading	Native	Native	Native	Yes (annual → monthly profiles)
Excel-native UI	Plugin	Plugin	No (web only)	Yes (VBA `=EPM()` + batch API)
Regulatory reporting	Strong	Growing	Weak	N/A (not targeted)
ESG reporting	Yes	Yes	No	N/A (not targeted)
Workflow/approvals	Native	Native	Native	Yes (4-state, role-based)
Audit trail	Certified (SOX)	Certified (SOX)	Certified (SOX)	Column-level (sufficient for private companies)
User-facing web UI	Full	Full	Full	Admin only (Frappe Desk)
D365 F&O integration	Connector	Connector	Via API	Native (Airbyte OData)
Data quality tests	Internal	Internal	Internal	26 dbt tests

Cost Comparison (3-Year TCO, ~50 Users)¶

Cost Item	Tagetik	OneStream	Anaplan	Konsolidat
Year 1 license	$50K–100K	$80K–178K	$180K–350K	$0
Year 2 license	$50K–100K	$80K–178K	$180K–350K	$0
Year 3 license	$50K–100K	$80K–178K	$180K–350K	$0
Implementation	$50K–200K	$50K–200K	$150K–350K	$10K–30K (internal)
Infra (hosting)	Included	Included	Included	$3K–8K/yr (VM + ClickHouse)
3-Year Total	$200K–500K	$300K–700K	$700K–1.4M	$20K–55K
Savings vs. Konsolidat	—	—	—	90–97%

Commercial Pricing Sources¶

CCH Tagetik: ~$50K+/yr license, $10K–50K+ implementation (PricingNow)
OneStream: ~$50K–178K/yr avg, $50K–200K implementation (ITQlick, Dokka)
Anaplan: ~$150K–350K/yr enterprise, implementation can equal Year 1 (CheckThat.ai)

What Konsolidat Actually Ships¶

Data Pipeline (Medallion Architecture)¶

Layer	Models	Description
Bronze	14	Raw D365 OData extracts (GL, TB, budget, FX rates, dimensions, legal entities)
Silver	8	Standardized GL entries, trial balance, exchange rates, fiscal periods, accounts
Gold	22	Consolidated TB, IC elimination, CTA, allocations, variance, scenarios, P&L, BS, YTD, quarterly, prior year

Consolidation Engine (Gold Layer)¶

gold_consolidated_trial_balance — Multi-entity with closing rate (BS) and average rate (P&L)
gold_ic_eliminations — Debit/credit matching across entities, conservative min-balance netting
gold_fx_revaluation — CTA equity plug: PnL × (closing - average) × ownership%
gold_fully_consolidated_tb — 4-layer union: entity balances + IC eliminations + CTA + topside
gold_allocation_results — 3-step cascading allocations (IT/headcount → Facility/sqm → Mgmt/revenue)
gold_variance_analysis — Actual vs budget with favorable/unfavorable logic
gold_spread_budget — Annual budgets spread across 12 periods
gold_ytd_trial_balance — Year-to-date running totals
gold_prior_year_comparison — Current vs prior year with YoY variance

API (Frappe / Konsol)¶

Endpoint	Method	Purpose
`konsol.api.health`	GET	Health check (guest access)
`konsol.api.epm_value`	GET	Single value lookup (entity, year, period, account, measure, scenario)
`konsol.api.epm_batch`	POST	Batch cell retrieval — up to 2,000 items per request
`konsol.api.budget_save`	POST	Budget write-back (single line)
`konsol.api.budget_save_batch`	POST	Budget write-back (batch)
`konsol.api.budget_cell_save`	POST	Single cell upsert (period + layer)

Supporting Infrastructure¶

Component	Purpose	Port
ClickHouse	Columnar analytical warehouse	8123 (HTTP), 9000 (native)
Frappe (Konsol)	API layer, auth, EPM Settings, pipeline control	8069
Airbyte	D365 OData extraction	8000
Excel VBA	`=EPM()` formula + batch API	—
Excel Task Pane	Office.js pipeline orchestration	—

Test Coverage¶

26 dbt validation tests covering: - FX translation correctness (BS uses closing, P&L uses average) - IC elimination nets to zero - NCI + group = translated amount - Each allocation step sums to pool - CTA = zero for same-currency entities - Variance formula correctness - Trial balance balances - Budget spread sums to annual total

Real-World Gap Analysis: Private Luxury Retailer (e.g. multi-country, 7+ currencies, 70+ locations)¶

A company like a Swiss-headquartered luxury retailer with stores across CH, DE, AT, DK, FR, UK, and US illustrates what Konsolidat covers vs. what's still missing.

Already Covered — No Gaps¶

Requirement	Why It's Not a Gap
Store-level P&L	D365 financial dimensions (cost center, department, business unit) carry store/location on every GL entry. Konsolidat extracts these in bronze and flows them through to gold. Just configure the Cube schema to expose them.
Management reporting hierarchies (by region, brand, product category)	Same — financial dimensions support arbitrary rollups. Add hierarchy mapping as a dbt seed and join in gold models.
Multi-currency consolidation (CHF, EUR, GBP, DKK, USD)	Fully implemented — closing rate for BS, average rate for P&L, CTA equity plug, all tested.
IC elimination (intercompany sales between country entities)	Implemented with configurable rules (CSV seed).
Budget vs actual by store/country	gold_variance_analysis supports all dimensions from the GL.

Genuine Gaps (3 items)¶

Gap	Impact	Why It Matters	Buildable?
Cash flow statement	High	CFOs need consolidated indirect cash flow. No CF model exists in dbt today.	Yes — derive from GL movements (BS delta method). ~2–3 days of dbt work.
Multi-GAAP / dual reporting	Medium	Swiss GAAP FER for local statutory + IFRS for group reporting. Konsolidat runs one consolidation path.	Yes — add a `reporting_standard` dimension to gold models and maintain two sets of adjustment rules. ~1 week.
Rolling forecasts	Medium	Retail needs 12-month rolling forecasts updated monthly, not just annual budget vs actual.	Yes — extend scenario management with a rolling window function and period-shift logic. ~2–3 days.

Not Gaps (commonly assumed, but wrong)¶

Assumed Gap	Why It's Wrong
"No store/location dimension"	D365 GL entries carry financial dimensions — store, cost center, department are already in the data
"No inventory valuation"	GL has inventory accounts with correct balances; item-level costing stays in D365 (where it belongs)
"No headcount planning"	Nice-to-have, not a CPM blocker — most mid-market companies do this in Excel anyway
"No IFRS 16 lease accounting"	Stays in D365 or a dedicated lease module; not a consolidation tool's job

Current Limitations¶

Gap	Impact	Workaround
No cash flow statement	High — CFOs need consolidated CF	Buildable: BS delta method in dbt (~2–3 days)
No multi-GAAP	Medium — one consolidation path only	Buildable: reporting_standard dimension (~1 week)
No rolling forecasts	Medium — annual scenarios only	Buildable: rolling window logic (~2–3 days)
No web UI for end users	Medium — Excel-only for finance users	Frappe Desk for admin; EPM() for finance users
Allocation rules in CSV	Low — works but not click-to-edit	Editable in any text editor or Excel
No real-time GL sync	Low — batch is fine for most EPM	Airbyte schedule (hourly possible)

Maintenance & Org Model¶

Who Maintains Konsolidat?¶

In a mid-market company ($100M–$1B revenue, 2–50 entities), Konsolidat is maintained by a small team — typically 2.5–3.5 FTE touching the system, of which only 1 is technical.

Role	FTE	Team	Responsibilities
Group Controller	1	Finance	Owns consolidation rules, IC elimination logic, group reporting. Edits CSV seeds (consolidation groups, IC rules, ownership %). Runs Excel reports.
FP&A Analyst	1–2	Finance	Budget input via Excel write-back, variance analysis, scenario management. Power user of PivotTables via Cube SQL.
Data/Analytics Engineer	1	IT or Finance	Maintains dbt models, Airbyte connections, Frappe config, ClickHouse. Owns the `docker compose` stack. The "platform owner."
IT Ops	0.2	IT	VM/server, backups, monitoring. Minimal — it's Docker containers.

Where the Data Engineer Sits¶

Org Model	Reports To	Pros	Cons
Finance team ("Finance Engineer")	CFO / Head of Controlling	Understands the business, fast iteration	May lack infra skills (Docker, SQL optimization)
IT team	CIO / IT Manager	Strong on infra, security, backups	Doesn't understand consolidation accounting
Hybrid / Analytics team	CFO with IT dotted line	Best of both worlds	Harder to hire — needs both dbt and accounting knowledge

Most common in Swiss/DACH mid-market: the Group Controller hires a "Finance Data Analyst" or "FP&A Engineer" who knows SQL/dbt and sits in the finance team. IT provides the VM and backups.

Ongoing Maintenance Effort¶

Task	Frequency	Effort	Who
Monthly close (run pipeline, verify consolidation)	Monthly	2–4 hours	Controller + data engineer
Budget cycle (collect inputs, load scenarios)	Quarterly	1–2 days	FP&A + data engineer
Add new entity or change ownership %	Rare	30 min (edit CSV seed)	Controller
Add/change IC elimination rules	Rare	30 min (edit CSV seed)	Controller
dbt model changes (new report, new dimension)	Quarterly	1–2 days	Data engineer
Infrastructure (updates, backups, monitoring)	Monthly	2–3 hours	IT ops / data engineer
Airbyte connector maintenance (D365 API changes)	Rare	Half day	Data engineer

Annual maintenance cost estimate: ~$30K–50K of allocated time (0.3 FTE data engineer + 0.1 FTE controller overhead). Compare to $150K–350K/yr in commercial license fees alone — before implementation partner retainers.

Comparison: Commercial CPM Org Requirements¶

A company running Tagetik or OneStream at similar scale typically needs:

Role	FTE	Why More?
EPM Admin / CoE Lead	1	Vendor-specific skills (Tagetik scripting, OneStream XF rules)
Implementation partner	0.5 (retainer)	Upgrades, patches, custom reports — vendor lock-in
Same finance roles	2–3	Controller + FP&A still needed regardless

Total CPM cost with commercial: $200K–400K/yr (license + partner + admin). With Konsolidat: $30K–50K/yr (data engineer time + hosting).

Ideal Customer Profile¶

Profile	Fit	Why
Private mid-market, 2–10 entities	Best fit	Saves $200K–600K over 3 years, covers all core CPM functions
D365 F&O shop wanting fast EPM	Best fit	Native OData integration, `docker compose up` and go
Budget-conscious with internal dbt/analytics team	Best fit	Stack (dbt + ClickHouse + Cube) is mainstream, maintainable, extensible
Private group, 10–50 entities	Good fit	Handles NCI and multi-currency; validate at scale during PoC
Planning-heavy (500+ planners)	Consider commercial	Konsolidat write-back is functional but basic vs. Anaplan

Bottom Line¶

Konsolidat implements the three features traditionally cited as having "no open-source solution": financial consolidation, intercompany elimination, and FX translation with CTA. For a private mid-market D365 F&O company, it replaces ~80% of what commercial CPM platforms deliver at 3–10% of the cost — saving $200K–600K over three years.