The financial controlling module (KON) of the KVIK system shows the whole operation of the hospital’s detailed performance and income and cost analysis. However it takes some data from the ledger, KVIK-KON is a totally independent system on its own. It is capable of planning, handles and compares plans with actual data. Offers more refined cost allocation algorithms than the classical managerial accounting. Detailed planning, „what-if” simulations, customizable contribution level structures.