Consulting for the Process Industry
Horn & Company supports you every step of the way, from strategy to implementation. Using our phased approach, we first create financial flexibility through cash flow improvements and then secure it through sustainable cost-saving measures.
Why does the process industry need to undergo a transformation Right now?
Many companies in the process industry are not currently experiencing a short-term drop in revenue with a foreseeable recovery, but rather a structurally challenging shift with lower capacity utilization and ongoing cost pressures. In Germany in particular, energy costs, labor costs, and regulatory requirements remain a structural disadvantage. The process industry in Germany is therefore caught in a dilemma: unit production costs are rising, liquidity is becoming scarcer, and the window of opportunity for a successful strategic transformation is steadily shrinking.
How Do Companies Successfully Navigate Transformations During Turbulent Times?
To effectively guide the transformation, we use the cash-cost-service triangle as our compass.
Only by striking the right balance between these three key metrics can we prevent the company from losing its footing and the transformation from failing.
Implementation of the framework in the project
In our transformation projects, we combine the three key factors of cash, cost, and service with a straightforward step-by-step model.
How does Horn & Company assist with implementation?
We guide your transformation along the cash-cost-service triangle, from strategy to implementation. Using our phased approach, we first create financial flexibility through cash flow effects using an AI-based forecast. We then secure this flexibility through sustainable cost-saving measures, ensuring that the program is self-financing.
We start pragmatically with a quick scan, prioritize the relevant levers, and translate them directly into clearly defined actions.
An Overview of Our Process Industry Segments
Chemistry
Chemical companies in Germany are under sustained pressure from high energy and site costs, weaker demand, as well as increasing decarbonization requirements and growing regulatory burdens. Declining volumes are leading to rising unit costs and higher capital tied up, while service, quality, and safety are non-negotiable. At the same time, competitive pressure from China is increasing: Europe’s share of the global chemical market has steadily declined in recent years, while China has gained significant ground. In standardized basic chemicals, specifications are often more comparable. In more complex specialty and fine chemicals segments, Europe remains ahead in many cases, but the innovation gap is likely to narrow over the long term.
Horn & Company supports clients with comprehensive programs to improve cash flow, costs, and service —ranging from rapid liquidity generation and making the cost base more flexible, to the long-term alignment of the footprint and asset network.
Pharmaceuticals
Pharmaceutical companies face increasing cost pressures alongside stringent compliance and supply requirements. Complex supply chains, tight lead times, and strict quality standards increase the planning and management workload in production and the supply chain.
Horn & Company supports companies in optimizing operating costs and capital tied up, as well as improving procurement and service management, particularly in the indirect sector. Success factors include clear service and compliance guidelines, data-driven transparency regarding costs and performance, and an implementation model that translates improvements into processes and roles.
Food Sector
Food manufacturers face the challenge of rising cost pressures for raw materials and energy, high quality standards, and volatile consumer trends. Due to the strong bargaining position of retailers, these rising costs cannot be passed on. Best-before dates and an increasing variety of product options add to the complexity of planning, production, and logistics.
Horn & Company supports manufacturers in lowering production costs, reducing inventory, improving forecast accuracy, and stabilizing planning and order processes without compromising service or quality. Key success factors include clear service level guidelines, consistent cost and process discipline, and an integrated management model for cash, costs, and delivery capability.
Mining and Raw Materials
Mining companies operate in an environment characterized by high energy and operating costs, geopolitical risks, fluctuations in prices and sales volumes, and increasing ESG requirements. Performance is heavily dependent on asset availability, maintenance, and a stable supply chain for spare parts and services, often in remote regions.
Horn & Company supports companies in reducing total operating costs, optimizing maintenance and materials management, and improving procurement and supplier management to enhance availability and reduce costs. Key success factors include a robust asset and maintenance setup, clear control of inventory and lead times, and a focused procurement approach for critical services and MRO.
Paper
Rising energy prices, fluctuating demand, increasing environmental requirements, and intense international competition are putting pressure on the paper industry in Europe. High fixed costs, energy-intensive processes, and sensitive equipment make capacity utilization, OEE, and maintenance key drivers of profitability.
Horn & Company supports clients in reducing manufacturing costs, improving equipment performance, and lowering capital tied up in assets, complemented by procurement levers — particularly for indirect materials, outsourced services, and maintenance. Success factors include clear service level guidelines for quality and delivery capability, consistent process and cost control, and a program approach that combines rapid cash flow improvements with sustainable cost savings.
Energy
Utilities play a vital role in the value chain of the process industry, as electricity, gas, steam, water, and grid services provide the foundation for stable production. In Germany, the landscape has undergone a structural shift in recent years: the loss of Russian pipeline gas has permanently altered procurement and pricing risks. Additional disruptions to global energy supply chains, such as those around the Strait of Hormuz, are increasing volatility and supply risks.
Horn & Company helps establish reliable supply as a firm foundation while simultaneously improving operating costs, cash flow, and process quality: from asset and maintenance management to end-to-end processes such as metering, billing, and receivables management.
Meet Our Process Industry Experts
Our experts have many years of professional experience in both the process industry and at internationally renowned consulting firms. Their primary focus is on capital-intensive industries.
Contact us now
Whether initial ideas or concrete plans - we listen, ask the right questions, and develop them further together. In a non-binding initial discussion, we assess your current position and how we can best support you.
Our portfolio of expertise for the process industry
Horn & Company offers comprehensive and expert consulting services in all areas of the process industry.
We effectively optimize operations across the entire value chain
Where do you truly stand in the competitive landscape?
With Horn & Company’s complimentary best-in-class benchmarking, you gain a clear understanding of how your company is positioned compared to the competition.

With Horn & Company, you receive a complimentary assessment of your capacities and functional costs in a competitive benchmark.
Based on selected key figures, we benchmark your core functions and provide transparent insights into how you compare with relevant market players. You gain a concise evaluation of your cost structure, capacity levels, and efficiency.
The result is a well-founded initial assessment of your current position, along with clear indications of potential areas for action and levers for improvement—serving as a solid basis for further discussion.
Insights for the Process Industry
In addition to their project work, our experts regularly publish articles and studies offering up-to-date insights into the process industry.
In our publications section you will find further blog articles as well as personal expert assessments and practical white papers with valuable insights.

































