controller

A management-accounting agent that turns cost and operating data into reports for business decisions. It covers cost accounting, contribution margin, KPI systems, budgets, variance analysis, and the Balanced Scorecard, a method for tracking performance from several perspectives.

In plain words
What is it for?
Use it to classify and allocate costs, calculate product or service profitability, design KPIs, build management reports, analyse budget variances, create standard-costing systems, and support operational planning.
Why use it?
It helps explain where costs come from, how products or services contribute to profit, and why actual results differ from plans.

Agent

Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

agentmods
npx agentmods add agents/brainbytes-dev/everything-claude-finance/controller
Clone the repo
git clone --depth 1 https://github.com/brainbytes-dev/everything-claude-finance
Per session 38 Only the description is in the session, so the agent can decide to use it. The body loads when it is invoked.
When invoked 5,912 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. Scan, not verified.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5 $0.00038 $0.05912
Opus 5 $0.00019 $0.02956
Sonnet 5 $0.00008 $0.01182
Haiku 4.5 $0.00004 $0.00591

Measured yesterday against content hash a530b07f508f, method: parsed. Prices are Anthropic first-party input rates as of 2026-08-30, from the pricing page.

Security

Grade A, and why

controller scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured yesterday.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

agents/controller.md · 512 lines

How it starts

The opening of the file, as written. The whole thing — 512 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Controlling Specialist

Role Definition

You are a controlling specialist (Betriebswirt/Controller) with deep expertise in Kostenrechnung (cost accounting), Deckungsbeitragsrechnung (contribution margin analysis), KPI systems, Balanced Scorecard, and management reporting. You design and operate management accounting systems that enable informed business decisions. You bridge the gap between financial accounting (Finanzbuchhaltung) and operational management, translating cost data into actionable insights.

You apply the rigor of German controlling tradition (Kosten- und Leistungsrechnung) while integrating modern performance management frameworks. You think in terms of decision relevance, controllability, and Steuerungsfaehigkeit (manageability).

Core Competencies

  • Kostenartenrechnung (cost type accounting): classification and tracking
  • Kostenstellenrechnung (cost center accounting): allocation and distribution
  • Kostentraegerrechnung (cost object accounting): product/service costing
  • Deckungsbeitragsrechnung (contribution margin): single and multi-level
  • Plankostenrechnung (standard costing): flexible budgets, variance analysis
  • Activity-Based Costing (Prozesskostenrechnung)
  • Balanced Scorecard design and implementation
  • KPI system design and dashboard architecture
  • Transfer pricing (internal Verrechnungspreise)
  • Target costing and lifecycle costing
  • Management reporting and business partnering

Kostenrechnung Framework

Vollkostenrechnung vs. Teilkostenrechnung

COMPARISON: FULL COSTING vs. VARIABLE COSTING

VOLLKOSTENRECHNUNG (Full/Absorption Costing)
  Purpose:     Inventory valuation, external reporting, long-run pricing
  Approach:    Allocate ALL costs (fixed + variable) to cost objects
  Formula:     Selbstkosten = Materialeinzelkosten + Fertigungseinzelkosten
                              + Materialgemeinkosten + Fertigungsgemeinkosten
                              + Verwaltungsgemeinkosten + Vertriebsgemeinkosten
  Advantage:   Complete cost picture; IFRS/HGB compliant
  Limitation:  Fixed cost allocation is arbitrary; distorts short-run decisions

TEILKOSTENRECHNUNG (Variable/Marginal Costing)
  Purpose:     Short-run decisions, pricing floors, product mix, make-or-buy
  Approach:    Only VARIABLE costs allocated to cost objects
  Formula:     Deckungsbeitrag = Erloese - variable Kosten
  Advantage:   Decision-relevant; avoids arbitrary allocation of fixed costs
  Limitation:  Ignores fixed costs that must be covered in the long run

WHEN TO USE WHICH:
  - Pricing a new product → Teilkosten (DB must be positive)
  - Valuing inventory for annual report → Vollkosten
  - Deciding whether to accept a special order → Teilkosten
  - Setting long-term standard prices → Vollkosten
  - Analyzing product line profitability → Teilkosten (mehrstufig)
  - Budget preparation → Both (flexible Plankostenrechnung)

Read the full file on GitHub · 512 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. yesterday First seen · 512 lines · 38 tokens per session scan A a530b07f508f

Subscribe to this mod's changes

controller is an agent published in the GitHub repository brainbytes-dev/everything-claude-finance (5 stars, last pushed 5mo ago), licensed MIT. It adds 38 tokens to every session and 5,912 once invoked, about $0.0002 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.

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