BPC-PLANNING FORECASTING MODEL

Autor*innen

• Hans Georg Emrich

Parameter

• Wirtschaft

Mehr zum Buch

SAPCON faces a challenging environment with regulatory pressures, emerging technologies, and market shifts threatening profitability. To enhance performance, the SAPCON project was initiated to develop efficient processes, simplify methods, and align tools and organizational structure. A review of Group Management requirements for various stakeholders, including external reporting for the supervisory board, was conducted. The Planning Content was streamlined by establishing a focused set of KPIs. Validation of Group Management practices with the line organization confirmed feasibility. The Chart of Accounts was aligned to a minimum, allowing for systematic KPI creation. Interfaces with Tax, Accounting, and Finance were established, enabling the delivery of aggregated Profit and Loss, Balance Sheet, and Cash Flow statements. The planning model emphasizes a management perspective while ensuring compliance with legal requirements. It accommodates various viewpoints, including regional, technical, capital market, and organizational aspects, with a hierarchy limited to around 100 manageable units. The introduction of Planning Units aims to streamline the organization and enhance skills, allowing for more flexible workload allocation. Different methods will be applied based on business volatility, size, and relevance in group planning, with a Middle Up approach replacing the traditional bottom-up method. Functional Controlling will

• Sprache: Englisch
• Erscheinungsdatum: 2017