Planning & Control
Without a clear goal, the path remains unclear. Planning turns strategy into concrete steps for action.
Without a clear goal, the path remains unclear. Planning turns strategy into concrete steps for action.
Without planning, there is no foundation for management and early risk detection. Both are among the core responsibilities of executive management.
Strategy is the starting point for planning and integrated corporate management. It must be viable so that the measures required to achieve strategic goals can be derived from it. With clarity, structure, and a clear roadmap, we involve all areas of the company in the planning process, effectively bridging the gap between strategy and operational execution.
Integrated corporate management connects planning with actual business performance. Comparing results against expectations highlights variances and provides transparency regarding their causes. We develop plans based on relevant planning assumptions, allowing us to break down variances between actual and target values into their components and derive targeted management actions.
An up-to-date and quality-assured data foundation is the basis for effective management. This is determined by the quality of your accounting and consolidated financial reporting. We establish efficient, digital accounting, insightful controlling, and consolidated financial reporting that meets all requirements. Our "Single Source of Financial Truth" concept creates an integrated management accounting system.
To ensure a stable roadmap for achieving your goals, we work with planning scenarios that account for the occurrence of specific risks. Using Base Case, Management Case, and Worst Case scenarios, we determine the impact on earnings and liquidity. If variances occur, the company's situation can usually be mapped to a specific planning scenario, which then dictates the necessary management measures.
Legal entities without a personally liable partner are subject to extensive statutory requirements regarding risk management and early risk detection.
We prepare corporate plans as integrated corporate planning: profit and loss statement, balance sheet and liquidity planning including their interdependencies. The result is a projected annual statement for one or more planning years which, broken down by month, shows every position of the P&L, balance sheet and liquidity as it arises and changes. Integrated corporate planning is the standard for financing and company valuations.
Planning assumptions determine how detailed the plan needs to be. The required depth follows from the factors that drive business success, so we create transparency about the relevant relationships. Material costs, for example, result from quantity and price. We build quantity structures, price them and make quantity and price visible as drivers, including the supply chains and availabilities that shape prices. For this we use reliable sources of information that remain available over the long term. That is the basis for being prepared for change and deriving the right measures.
Planning scenarios make the effects of uncertainty visible. While the base case shows strategic goals delivered on time and on budget with the expected effects, scenarios are aimed at possible deviations: an investment becomes more expensive or is delayed, a change to the product range generates lower revenue than planned. Such simulations reveal critical constellations that can threaten the company's existence. If a scenario occurs, countermeasures can be implemented quickly because they are already prepared. This creates a management system that holds up under pressure.
German law on the stabilisation and restructuring framework for companies (StaRUG) obliges companies with limited liability to detect and prevent crises on an ongoing basis. Integrated corporate management with planning and continuous analysis creates the necessary transparency about how the company is developing. With a system of key figures tailored to your company we make developments visible, focusing on liquidity, earnings and growth, on the financial structure and on risk-bearing capacity. That is the basis for recognising risks early.
Accounting is more than a statutory documentation duty. It is the central data basis for management, reporting, financial communication and performance management. We build accounting that carries meaning and establish efficient group accounting, relying on digitalisation, consistent data and automated processes. The preparation of the (group) notes and the (group) management report is consistently included. We align reporting with what its recipients need and achieve high efficiency through standardisation and automation.
A clear controlling focus creates transparency about how results come about. Cost accounting plays a central role in assessing the profitability of orders, products and customers. Contribution margins and the cost of complexity are key management figures. Using digital tools and AI, we compare post-calculations of orders and products against the underlying costing assumptions, identify deviations and derive targeted measures for managing the company.
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