Business planning is the basis for goal-orientated corporate management. Based on a transparent and figure-based presentation of the current status of your company, future developments are mapped as part of corporate planning. This gives you the opportunity to anticipate and counteract undesirable developments at an early stage, recognise risks, plan options for increasing earnings or map scenarios. Corporate planning is the basis for managing the defined measures.

A business planning should always be integrated, i.e. consist of a harmonised profit and loss account, balance sheet planning and cash flow or liquidity planning. In addition, planning should typically take place on a monthly basis and cover several years. This is the only way to make detailed statements on the development of earnings and, above all, liquidity.

In addition to internal corporate management, business planning serves to avoid liability claims against managing directors and shareholders and is a basic prerequisite for successful negotiations with equity and debt capital providers.

As an independent third party, we understand in particular the planning system, the assumptions for future developments and the historical starting point so that these can be presented transparently. We also assess whether the planning assumptions are plausible and comprehensible based on company and market data and comparisons with competitors.

The plausibility check follows a constant review process, which can be summarised as follows:

• Checking the imputed accuracy of the planning model
• Identification and validation of the key planning assumptions against the background of historical results and future opportunities
• Analysing the market and competitive environment
• Identification of (further) measures and validation of the effects on earnings in consultation with the company
• Preparation of a report for external stakeholders regarding the plausibility of the planning and the key planning parameters and assumptions