01.12.2022 © 2022 by IBsolution GmbH 1
6 critical levers
for reducing
effort
6 decisive
levers
for adding
value
&
We identified 12 levers for optimizing
planning and corporate performance
management

01.12.2022 © 2022 by IBsolution GmbH 2
6 levers
f o r reducing
effort
6 levers
f o r adding
value
Mana gement Consulting | Smar t Enter prise | Data & Analytics | Cyber Security
Strategic
Planning
Operational
Planning
Forecasting Reporting
revenue
personnel
investments
others
Make use of delta
planning and automation
Optimize
detailing
Actively manage
planning processes
Integrate all planning
dimensions
Benefit from the
latest technologies
Improve data
management
Use simulations for
deriving scenarios
Establish a driver-based
planning
Start with a top-down
target setting
Benefit from
best practice
Establish change
management processes
Add more value
to data
Busi n e s s Transf o rm a t i o n | SAP S/4HANA & ERP | Busi n e s s Tech n o l o gy Platf or m | Custom e r Experi e n c e | Integ r a t i o n | SAP Master D ata Govern a n c e |
Busi n e s s Intel l i g e n c e | Data Wareho u s i n g | BI Self Service | Plan n i n g & Repo rt i n g | Iden t i ty & Access Mana g em e n t

01.12.2022 © 2022 by IBsolution GmbH 3
Details
▪ Planning never starts from scratch.
▪ “Base budgets" form the starting point of
planning.
▪ „Base budgets“ are derived from e.g.
▪ The last actuals
▪ Current trends
▪ Predictive approaches/ algorithms
▪ Planners focus on "the data" of unknown
changes.
▪ Organizational measures
▪ Market effects
▪ Measures for achieving the
management goals determined in the
strategic business plan
▪ etc.
Master
Data
Accounting
Organizational
Knowledge
Simulation
Strategic
changes &
measures
= Base Budget
= Forecast
= Strategic Business Plan (T op Managem ent)
Know-how of the
executives, not yet a
contractual reality
Integration of strategic
considerations/requirements/
measures & premises
1 | Make use of delta planning and automation

01.12.2022 © 2022 by IBsolution GmbH 4
Details
▪ Detailing of the planning is deliberately
designed to be non-uniform and focused.
▪ Adjustment of the content-related,
organizational and time-related planning
granularity or planning focus based on
analyses or control requirements:
▪ Do not plan at all
▪ Update planned/actual values
▪ Actually re-plan
▪ Conducting ABC analyses at planning content
(articles cost elements, etc.) & planning
objects (profit center, cost centers, WBS
elements, etc.).
▪ Analysis of the time horizon; how reliable and
relevant are statements about the future?
▪ Prerequisite: data model can handle different
levels of detail.
# of articles, cost elements, cost center, WBS, etc.
Accumulated
values
Dept h of
plan n i n g
Influenceability
omit/update
FOCUS
plan
new
2 | Optimize Detailing

12/1/2022 © 2022 by IBsolution GmbH 5
Details
▪ The annual overall planning process must be
understood like a project.
▪ Merely defining and announcing temporal
events or processes is not enough.
▪ Dependencies of sub planning & planning
systems have to be managed.
▪ An active management of the entire planning
process is required, including:
▪ The active tracking of milestones
▪ Permanent communication
▪ Escalation procedures
▪ Etc.
▪ The establishment of a “planning office”
including associated roles/managers for the
active management of the planning process is
recommended.
▪ Make-up of a powerful workflow including
communication scenarios.
3 | Actively manage planning processes
Plan n e r s
Steeri n g
PLANNI N G
OFFICE
monit or & manage
Funct i o n a l Depa r tm e n t
Sub plan n i n g Alignm e n t
Profit Cente r Entity System A System B

01.12.2022 © 2022 by IBsolution GmbH 6
Details
▪ Integration of long-term strategic planning
with other dimensions like budgeting,
forecasting and financial planning
▪ Transparent input/output relations; results of
specific sub plans act as starting point for
others
▪ Uniform, agreed and transferable plan values
▪ Use of an integrated data model including
consistent master and transactional data
▪ Coordination loops are eliminated as a result
of greater, system-supported transparency in
planning (so-called in-process reporting).
▪ Drill-down options or the possibility to jump
into other sub plans result in an increased
transparency of planning data.
Strategic
Planning (SP)
Operational
Planning (OP)
Forecast (FC)
▪ Strategic goals e.g.
profitability, growth, …
▪ Market & competition
▪ …
▪ By functional area
▪ By products & services
▪ …
▪ Measures
▪ Simulations & scenarios
▪ …
V
e
r
t
i
c
a
l
I
n
t
e
g
r
a
t
i
o
n Horizontal Integration
SP
FP
OP
FC
▪ Revenues
▪ Costs
▪ Cash flow/liquidity
▪ Investments
▪ …
Financial
Planning (FP)
Integ r a t e d Plan n i n g Appro a c h
4 | Integrate all planning dimensions

01.12.2022 © 2022 by IBsolution GmbH 7
Details
▪ Work independently from your IT department.
▪ Define your own processes and timeline.
▪ Use one single tool for planning and reporting
with one common database.
▪ A combination of data-driven planning views
and dashboards.
▪ Planning of measures
▪ Value driver planning
▪ Flexible architectures: cloud-based or hybrid.
▪ Self-services for the creation or individual
customization of the planning application.
▪ Make use of machine learning. Algorithms for
the automatic recognition of patterns, trends
and statements about the future (predictive,
prescriptive, etc. ) with the creation of base
budgets.
5 | Benefit from the latest technologies
Custom i za b l e
Planning
Reporting
&
Standa r d iz a b l e
Automat a b l e

01.12.2022 © 2022 by IBsolution GmbH 8
Details
▪ Flexibility and transparency with regard to the
database/data model:
▪ Subsequent mapping of
organizational changes in master and
transactional data
▪ „What if else“ mappings allow for the
blending of internal and external data
▪ Explicit & unified responsibility and ownership
for capturing, maintenance and distribution
of:
▪ Actual & plan data
▪ Internal & external data
▪ Master & transactional data
▪ KPI definitions, etc.
▪ Few responsible parties, no redundancies.
▪ Harmonization of data, elimination of manual
mappings and plausibility checks.
6 | Improve data management

01.12.2022 © 2022 by IBsolution GmbH 9
6 levers
f o r reducing
effort
6 levers
f o r adding
value
Mana gement Consulting | Smar t Enter prise | Data & Analytics | Cyber Security
Strategic
Planning
Operational
Planning
Forecasting Reporting
revenue
personnel
investments
others
Make use of delta
planning and automation
Optimize
detailing
Actively manage
planning processes
Integrate all planning
dimensions
Benefit from the
latest technologies
Improve data
management
Use simulations for
deriving scenarios
Establish a driver-based
planning
Start with a top-down
target setting
Benefit from
best practice
Establish change
management processes
Add more value
to data
Busi n e s s Transf o rm a t i o n | SAP S/4HANA & ERP | Busi n e s s Tech n o l o gy Platf or m | Custom e r Experi e n c e | Integ r a t i o n | SAP Master D ata Govern a n c e |
Busi n e s s Intel l i g e n c e | Data Wareho u s i n g | BI Self Service | Plan n i n g & Repo rt i n g | Iden t i ty & Access Mana g em e n t

In our rapid Design Workshop we mutually shape all relevant cornerstones of your tomorrow’s
efficient and value-adding planning approach. You’ll benefit from first hand advice and thought
leadership knowledge how to adapt your individual planning needs to future challenges.
© 2022 by IBsolution GmbH 10
Design and reshape your future
planning approach right
Setting the scene
and scoping
Determination of
maturity level
Definition of target
picture
Evaluation of individual
optimization potential
of the 12 levers
Realization of
quick wins
Basis for a rough
concept including
benefits
01.12.2022