Controlling Beyond Budgeting: Anregungen des ... - Juergen Daum
Controlling Beyond Budgeting: Anregungen des ... - Juergen Daum
Controlling Beyond Budgeting: Anregungen des ... - Juergen Daum
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Case 1: The new Business (Financial) Planning-Model<br />
- Country Level -<br />
The Objective:<br />
MBS<br />
�„One Version of the Truth“<br />
�„Reconnecting the Shop Floor<br />
with the Top Floor“<br />
Integrated, dynamic Business Planning<br />
Plans for comparison<br />
Targets<br />
Operational Plan<br />
Exit Prices<br />
OP<br />
assumptions<br />
Trade & Consumer Spend<br />
Factory,<br />
Distribution &<br />
Purchased<br />
Goods vols<br />
Consolidated<br />
sales volumes<br />
Targets<br />
Trade &<br />
Consumer<br />
spend<br />
Supply Network<br />
Plan<br />
Plans for<br />
comparison<br />
Financial<br />
Latest Estimate<br />
(OPL Revision)<br />
Rolling Bottom-up Plan<br />
Consumer<br />
Spend<br />
Performance<br />
Management<br />
Targets<br />
Consolidated CRM<br />
costs<br />
Trade<br />
Spend<br />
Consumer Event<br />
Plan<br />
Volumes<br />
Capacity<br />
Constraints<br />
CEBITA Rates<br />
+ Fixed costs<br />
Rates for<br />
promotional<br />
evaluation<br />
The Control Instruments:<br />
Plans for<br />
comparison<br />
Trade Event Plan<br />
Anticipated<br />
Top Down Plan<br />
Consolidated<br />
Demand Plan<br />
© Jürgen H. <strong>Daum</strong> 2006, Vortrag an der Universität Mannheim, Fachbereich <strong>Controlling</strong>, 31.01.2006 Seite 48<br />
Targets<br />
Comparison/<br />
Reconciliation<br />
Base<br />
volumes<br />
Consumer Event<br />
vol (samples)<br />
Base + Event<br />
+ Adjustment<br />
Volumes<br />
Event<br />
Volumes<br />
Base<br />
volumes<br />
Base<br />
volumes<br />
Base Demand<br />
Supporting Information Systems:<br />
SAP SCM SAP SEM<br />
SAP CRM<br />
SAP BW<br />
Information Warehouse<br />
Corporate (Country)<br />
Divisions<br />
Balanced Scorecards and<br />
Management Cockpits<br />
External<br />
SAP R/3<br />
ExternalMarket<br />
Market<br />
Supplier<br />
Financial Management and Control<br />
Manufacturing Distribution<br />
HR<br />
Sales<br />
Competitors<br />
Customer Consumer<br />
Operations
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