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abc Team
Norbert Sommer
Managing Partner
2ABC Active Business Consulting & Management GmbH
Core competencies:
  • Business management solutions for corporate sales and acquisitions
  • Corporate planning, controlling, and cost accounting
  • Restructuring of SMEs (Small and medium enterprises) (up to 500 employees)
  • Optimization of costs and improvement of productivity
Since 2011: CEO and owner of a service company
2007 - 2010: Electrical industry Commercial Manager / CFO
1998 - 2006: Electrical industry Head of Controlling
1993 - 1997: Food industry Controller
1990 - 1992: Metallurgy Controller
Functional expertise (in the last 20 + years):
  • Operations rehabilitation of small and medium enterprises
  • Implementation and improvement of cost accounting and controlling systems
  • Realization of cost reductions and savings in procurement
  • Investment Controlling (> 50 projects per year)
  • Cost type accounting, cost center and cost unit accounting for production, trade and service enterprises
  • Guarantee proper financial and accounting system for SMEs
Degree in Business Administration by the University of Linz, Austria 1990.
Specialization Accounting / Marketing.
German: Mother tongue.
English, Spanish: Proficient.
French, Russian (basic)
Languages, literature, economy, travel, wine, skiing.
Gyula Artner
Project Management
German, Hungarian: Mother tongue.
English: Proficient.


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2ABC Active Business Consulting & Management GmbH
Mariannengasse 1/12 (Mezzanin)
A-1090 Wien