{"id":69960,"date":"2023-09-07T11:37:27","date_gmt":"2023-09-07T09:37:27","guid":{"rendered":"https:\/\/www.pikon.com\/?p=69960"},"modified":"2025-04-03T08:52:19","modified_gmt":"2025-04-03T06:52:19","slug":"do-you-already-know-the-potentials-of-modern-planning","status":"publish","type":"post","link":"https:\/\/www.pikon.com\/en\/blog\/do-you-already-know-the-potentials-of-modern-planning\/","title":{"rendered":"Do you already know the potential of modern planning?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"69960\" class=\"elementor elementor-69960 elementor-69502\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-54999eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54999eb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-df87f7c\" data-id=\"df87f7c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9b83360 elementor-widget elementor-widget-text-editor\" data-id=\"9b83360\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Over time, many practitioners, scientists, and businesses have risen to the growing challenge of finding or developing more efficient, modern, and flexible planning approaches. These approaches may have emerged from both purely theoretical foundations and practical experiences. In practice, these modern approaches are collectively referred to as &#8216;Advanced Planning.&#8217; They are intended to primarily enhance planning in terms of time efficiency, quality, and focus.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f94dc25 elementor-widget elementor-widget-heading\" data-id=\"f94dc25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Advanced Planning<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f02b331 elementor-widget elementor-widget-text-editor\" data-id=\"f02b331\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Due to changes within or outside the business environment and the constant evolution of technical factors, planning must always be adjusted or revised. If adjustments are made too late, it can potentially lead to a situation where a company cannot derive goals and measures that promote success. To prevent this, the company must engage with modern planning approaches and find and apply the most suitable approach. Among the most established planning approaches are <strong>top-down<\/strong> and <strong>bottom-up planning<\/strong>. However, the <strong>counterflow planning<\/strong>, which has emerged from the advantages of these approaches, has also been established in various industries and companies. Among the latest approaches, <strong>driver-based planning<\/strong>, which has been considered particularly promising in recent years, stands out.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4da1bf8 elementor-widget elementor-widget-heading\" data-id=\"4da1bf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is top-down planning?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2987599 elementor-widget elementor-widget-text-editor\" data-id=\"2987599\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The top-down approach, also known as the retrograde approach, describes a method that starts from the top level (strategic level).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fb9c07 elementor-widget elementor-widget-image\" data-id=\"4fb9c07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/topDown-pyramid.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"topDown pyramid\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk5NzYsInVybCI6Imh0dHBzOlwvXC93d3cucGlrb24uY29tXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDIzXC8wOVwvdG9wRG93bi1weXJhbWlkLnBuZyJ9\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"485\" height=\"261\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/topDown-pyramid.png\" class=\"attachment-medium_large size-medium_large wp-image-69976\" alt=\"\" srcset=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/topDown-pyramid.png 485w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/topDown-pyramid-300x161.png 300w\" sizes=\"(max-width: 485px) 100vw, 485px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-323936f elementor-widget elementor-widget-heading\" data-id=\"323936f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Approach:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-016715c elementor-widget elementor-widget-text-editor\" data-id=\"016715c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The strategic level of a company (e.g., management) defines the holistic direction and the goals to be pursued across the organization. This directive serves as a framework and is, for example, specified using a key performance indicator (KPI).<\/p><p>Possible directives include:<\/p><ul><li>Increase in operating profit by X percent<\/li><li>Specific result (400,000 euros in revenue next year)<\/li><\/ul><p>The lower levels (coordinating and operational levels) must now consider or pursue the company&#8217;s directives in their sub-plans. Ultimately, the plans are adjusted to achieve the overall planning as effectively as possible.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2118a81 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"2118a81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/todownapproach.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"topdownapproach\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk5ODIsInVybCI6Imh0dHBzOlwvXC93d3cucGlrb24uY29tXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDIzXC8wOVwvdG9kb3duYXBwcm9hY2gucG5nIn0%3D\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"601\" height=\"330\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/todownapproach.png\" class=\"attachment-medium_large size-medium_large wp-image-69982\" alt=\"\" srcset=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/todownapproach.png 601w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/todownapproach-300x165.png 300w\" sizes=\"(max-width: 601px) 100vw, 601px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-705c140 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"705c140\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-676b619\" data-id=\"676b619\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7423e80 elementor-widget elementor-widget-heading\" data-id=\"7423e80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Advantages<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-378359a elementor-widget elementor-widget-text-editor\" data-id=\"378359a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>Company-wide consistent mindset<\/li><li>Alignment of sub-plans with the overall concept<\/li><li>No competition among planning authorities \u2192 Common goal of individual areas<\/li><li>Faster coordination of sub-plans with the overall concept<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-943c61d\" data-id=\"943c61d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c622058 elementor-widget elementor-widget-heading\" data-id=\"c622058\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Disadvantages<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9a53b9 elementor-widget elementor-widget-text-editor\" data-id=\"a9a53b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>Lack of involvement of lower levels in the creation of the overall plan \u2192 Missing knowledge from the operational level<\/li><li>Possibility of not meeting directives<\/li><li>Realistic planning may not be possible as plan values are adjusted to meet the goals<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-cece8ea elementor-widget elementor-widget-heading\" data-id=\"cece8ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is bottom-up planning?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bb9368 elementor-widget elementor-widget-text-editor\" data-id=\"5bb9368\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The bottom-up approach, also known as the progressive approach, is a modern planning method that, in contrast to the top-down approach, begins at the operational level.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84008c9 elementor-widget elementor-widget-image\" data-id=\"84008c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/BottomUp-PyramidEN.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"BottomUp-PlanningEN\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk5OTEsInVybCI6Imh0dHBzOlwvXC93d3cucGlrb24uY29tXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDIzXC8wOVwvQm90dG9tVXAtUHlyYW1pZEVOLnBuZyJ9\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"567\" height=\"320\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/BottomUp-PyramidEN.png\" class=\"attachment-medium_large size-medium_large wp-image-69991\" alt=\"\" srcset=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/BottomUp-PyramidEN.png 567w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/BottomUp-PyramidEN-300x169.png 300w\" sizes=\"(max-width: 567px) 100vw, 567px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09042a4 elementor-widget elementor-widget-heading\" data-id=\"09042a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Approach: <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f393eba elementor-widget elementor-widget-text-editor\" data-id=\"f393eba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Operational-level planning participants (e.g., department or division managers) independently plan the respective target values for their areas of responsibility at a detailed level. From these sub-plans, individual partial results and objectives can be derived, which are then discussed, coordinated, and consolidated at higher levels.<\/p><p>At the strategic level, the sub-plans are ultimately merged into an overall concept. From this, company-wide goals and the pursued direction can now be discerned.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b13b5b elementor-widget elementor-widget-image\" data-id=\"9b13b5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/bottomUpApproach.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"bottomUpApproach\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk5OTUsInVybCI6Imh0dHBzOlwvXC93d3cucGlrb24uY29tXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDIzXC8wOVwvYm90dG9tVXBBcHByb2FjaC5wbmcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"602\" height=\"317\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/bottomUpApproach.png\" class=\"attachment-medium_large size-medium_large wp-image-69995\" alt=\"\" srcset=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/bottomUpApproach.png 602w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/bottomUpApproach-300x158.png 300w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/bottomUpApproach-600x316.png 600w\" sizes=\"(max-width: 602px) 100vw, 602px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1b67368 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b67368\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-cf7f1f0\" data-id=\"cf7f1f0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e10a350 elementor-widget elementor-widget-heading\" data-id=\"e10a350\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Advantages<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04d36df elementor-widget elementor-widget-text-editor\" data-id=\"04d36df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>Better traceability of target values \u2192 where are costs incurred?<\/li><li>Higher realism as planning participants have a better understanding of their own business areas.<\/li><li>High motivation since the operational level is involved in planning, and the strategic level does not provide strict planning directives.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-daeaa25\" data-id=\"daeaa25\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d59f8d6 elementor-widget elementor-widget-heading\" data-id=\"d59f8d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Disadvantages<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb0dbfe elementor-widget elementor-widget-text-editor\" data-id=\"fb0dbfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>The overall goal of the company may be lost sight of.<\/li><li>Not all sub-plans necessarily align with the final overall goal.<\/li><li>Limited perspective focusing only on individual costs and revenues.<\/li><li>Difficulty in creating the overall plan, as each sub-plan needs to be integrated.<\/li><li>High time and coordination effort.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-0be8812 elementor-widget elementor-widget-heading\" data-id=\"0be8812\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is reverse flow planning? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbc4eeb elementor-widget elementor-widget-text-editor\" data-id=\"bbc4eeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>As mentioned earlier, during the practical application of various planning models, opportunities for improvement have been discovered, which have been incorporated into new approaches.<\/p><p>A good example of such a modern planning approach is the so-called reverse flow planning. This planning approach combines the key advantages of top-down and bottom-up planning.<\/p><p>With this method, the goal is to ensure that company objectives are pursued while also incorporating the knowledge and experience gained from the operational level into the planning process.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbe2013 elementor-widget elementor-widget-image\" data-id=\"cbe2013\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/GegenstromansatzENG.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"GegenstromansatzENG\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Njk5OTgsInVybCI6Imh0dHBzOlwvXC93d3cucGlrb24uY29tXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDIzXC8wOVwvR2VnZW5zdHJvbWFuc2F0ekVORy5wbmcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"602\" height=\"312\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/GegenstromansatzENG.png\" class=\"attachment-medium_large size-medium_large wp-image-69998\" alt=\"\" srcset=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/GegenstromansatzENG.png 602w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/GegenstromansatzENG-300x155.png 300w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/GegenstromansatzENG-600x311.png 600w\" sizes=\"(max-width: 602px) 100vw, 602px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48aaca4 elementor-widget elementor-widget-heading\" data-id=\"48aaca4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Approach:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d4f3ad elementor-widget elementor-widget-text-editor\" data-id=\"2d4f3ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In this approach, the strategic level sets the pursued goals and strategies in the form of an overall company plan (&#8216;Top&#8217;). The operational level then creates sub-plans for individual departments\/areas (&#8216;Down&#8217;).<\/p><p>During this process, it is also decided whether the specified goals are realistic and achievable. After discussing whether and to what extent the directives from the strategic level are achievable, necessary corrections and improvement suggestions are made to the planning and then returned to the leadership level.<\/p><p>They can then analyse the proposed changes and adjust the existing overall plan accordingly. In the event that the strategic level does not agree with the changes, new directives are passed on to the operational level, and the process starts over. This continues until the overall plan is approved by both levels.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80c256b elementor-widget elementor-widget-image\" data-id=\"80c256b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/gegenstromverfahrenENG2.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"gegenstromverfahrenENG2\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6NzAwMDEsInVybCI6Imh0dHBzOlwvXC93d3cucGlrb24uY29tXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDIzXC8wOVwvZ2VnZW5zdHJvbXZlcmZhaHJlbkVORzIucG5nIn0%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"602\" height=\"306\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/gegenstromverfahrenENG2.png\" class=\"attachment-medium_large size-medium_large wp-image-70001\" alt=\"\" srcset=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/gegenstromverfahrenENG2.png 602w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/gegenstromverfahrenENG2-300x152.png 300w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/gegenstromverfahrenENG2-600x305.png 600w\" sizes=\"(max-width: 602px) 100vw, 602px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9683c26 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9683c26\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-d2a19f9\" data-id=\"d2a19f9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0871505 elementor-widget elementor-widget-heading\" data-id=\"0871505\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Advantages<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ba6e9a elementor-widget elementor-widget-text-editor\" data-id=\"4ba6e9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Combines the advantages of top-down and bottom-up planning.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-42bf085\" data-id=\"42bf085\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c8bd231 elementor-widget elementor-widget-heading\" data-id=\"c8bd231\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Disadvantages<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-413b53f elementor-widget elementor-widget-text-editor\" data-id=\"413b53f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>High coordination and alignment effort between levels.<\/li><li>Adjustments made by subordinate positions must always be accepted by superordinate positions. This can lead to constant confrontations and changes.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ecda3c elementor-widget elementor-widget-heading\" data-id=\"3ecda3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is driver-based planning? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1809ea4 elementor-widget elementor-widget-text-editor\" data-id=\"1809ea4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Driver-based planning is one of the newer approaches in contrast to the methods described above. This planning approach was long considered too complex and difficult to implement. BARC cites a lack of conceptual and substantive expertise as the main reason why only a few companies are adopting or partially using this modern planning approach.<\/p><p>However, it should be mentioned that the focus on essential control variables (= drivers) and the representation of various scenarios is seen as a significant advantage compared to other planning approaches. Now, let&#8217;s address the question of what driver-based planning is and whether it offers improvement potential for companies.<\/p><p>Driver-based planning is about developing plans based on a logical rationale. It starts with the essential internal and external factors and progresses towards a company&#8217;s key objectives. The idea behind it is primarily to focus on the most relevant processes using a driver model (= key performance indicator system) and consider the cause-and-effect relationships between financial and<\/p><p>operational factors. In this context, drivers are control variables that influence key performance indicators and ensure active management in the entire company planning process.<\/p><p>Improving drivers directly leads to an enhancement in the company&#8217;s key performance indicators. They can represent both monetary variables (e.g., an hourly rate) and non-monetary values (e.g., number of customers, number of projects, etc.). Since these variables are aligned with the company&#8217;s own business model, it ensures a realistic planning. The development of a driver model requires substantive and conceptual knowledge.<\/p><p>Using a driver analysis, all historical internal and external data that directly affect the company must be analysed and evaluated. The identified key performance indicators are consolidated into a key performance indicator system, representing the process within the company.<\/p><p>The diagram below illustrates an example of a driver model in the form of a driver tree in SAP Analytics Cloud. The yellow-highlighted key performance indicators are the drivers that significantly influence the other nodes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efe6232 elementor-widget elementor-widget-image\" data-id=\"efe6232\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/MicrosoftTeams-image-2.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"ModernPlanning(2)\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6NzAwNTcsInVybCI6Imh0dHBzOlwvXC93d3cucGlrb24uY29tXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDIzXC8wOVwvTWljcm9zb2Z0VGVhbXMtaW1hZ2UtMi5wbmcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"325\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/MicrosoftTeams-image-2-768x325.png\" class=\"attachment-medium_large size-medium_large wp-image-70057\" alt=\"\" srcset=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/MicrosoftTeams-image-2-768x325.png 768w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/MicrosoftTeams-image-2-300x127.png 300w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/MicrosoftTeams-image-2-1024x433.png 1024w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/MicrosoftTeams-image-2-600x254.png 600w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/09\/MicrosoftTeams-image-2.png 1300w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7890bbc elementor-widget elementor-widget-text-editor\" data-id=\"7890bbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Using this driver model, so-called &#8220;simulation models&#8221; can be created. These models depict future scenarios that can encompass various aspects of a company. In this process, the drivers can be adjusted differently, and manual adjustments can be made throughout the year.<\/p><p>In the above example, the following scenarios could be depicted, for instance, focusing on how profit is influenced:<\/p><ul><li>If the company can acquire 10% more customers in the future.<\/li><li>If the company can acquire 10% more customers in the future, but the average employee salary also increases.<\/li><li>If the hourly rate is increased, but the number of project days decreases (for example, due to a poor forecast of orders).<\/li><\/ul><p>These and many other future scenarios can be represented quickly and easily.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d6640e2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d6640e2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c9f8b4c\" data-id=\"c9f8b4c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-886932f elementor-widget elementor-widget-heading\" data-id=\"886932f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Advantages<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7c9b87 elementor-widget elementor-widget-text-editor\" data-id=\"d7c9b87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>Reduction of planning iterations, complexity, and overall planning duration.<\/li><li>Increased transparency \u00e0 Due to the representation of a driver tree, it is easier to identify which factors need adjustment to achieve a positive effect and how the results are achieved.<\/li><li>Easy model adaptation and simulation \u00e0 This allows for quicker response to influencing factors, resulting in more realistic planning.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-32bb90b\" data-id=\"32bb90b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-44029a6 elementor-widget elementor-widget-heading\" data-id=\"44029a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Disadvantages<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7903e87 elementor-widget elementor-widget-text-editor\" data-id=\"7903e87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li style=\"list-style-type: none;\"><ol><li>Time-consuming identification of relevant drivers and their interconnections.<\/li><li>High level of conceptual and substantive knowledge required for identification and modelling.<\/li><\/ol><\/li><\/ol><p>\u21d2 Leads to a high time investment in the creation process.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-9581bf4 elementor-widget elementor-widget-heading\" data-id=\"9581bf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Which modern planning approach is suitable for my company? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1c84bd elementor-widget elementor-widget-text-editor\" data-id=\"c1c84bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When faced with the question of which planning approach is suitable for your company, it&#8217;s important to be aware of the advantages and disadvantages of the most well-known planning approaches.<\/p><p>Without practical application within your company and the resulting experiences, it can be difficult to determine which approach is the best and most fitting for you. Helpful in making this decision is the consideration of various criteria such as planning effort and implementation effort.<\/p><p>Regarding the implementation or modelling effort, it is clear that driver-based planning is significantly more complex and demanding in terms of conceptual implementation. This is primarily due to the extensive identification of the most important internal and external drivers of the company, leading to a longer implementation project. Conversely, switching to a top-down or bottom-up planning approach is easier because only the known hierarchies and their values within the company are relevant. The counterflow approach even allows for aligning the ideas of the operational level with the directives of the strategic level.<\/p><p>In the long run, however, driver-based planning offers several important advantages. For example, the driver model can be more easily adapted to current situations or events, ensuring a more realistic planning. Additionally, the so-called simulation models can depict various scenarios more easily and provide a clear view of which levers in the company need adjustment. Furthermore, the required planning iterations between company levels and the planning duration can be significantly shortened since all levels were involved in creating the model.<\/p><p>In contrast, top-down, bottom-up, and counterflow planning approaches require significant coordination and coordination efforts during the planning phase to create an overall picture of the company in the form of a comprehensive plan.<\/p><p>After comparing the key advantages and disadvantages, it may be easier to decide which planning approach suits your company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fae618e elementor-widget elementor-widget-heading\" data-id=\"fae618e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The PIKON Maturity Model for Your Corporate Planning <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a33ac9 elementor-widget elementor-widget-text-editor\" data-id=\"2a33ac9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Use the PIKON Maturity Model as guidance and orientation on your journey towards integrated, agile, and flexible corporate planning:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0361894 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"0361894\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bcd56d2\" data-id=\"bcd56d2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-30f686e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30f686e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-ad299c4\" data-id=\"ad299c4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2297ab7 bdt-icon-type-image elementor-position-left elementor-widget__width-initial elementor-vertical-align-top bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"2297ab7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2000\" height=\"1932\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/02\/PIKON_Maturity_Model_Preview_EN_.png\" class=\"attachment-full size-full\" alt=\"Maturity Model for your Integrated Business Planning\" srcset=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/02\/PIKON_Maturity_Model_Preview_EN_.png 2000w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/02\/PIKON_Maturity_Model_Preview_EN_-300x290.png 300w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/02\/PIKON_Maturity_Model_Preview_EN_-1024x989.png 1024w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/02\/PIKON_Maturity_Model_Preview_EN_-768x742.png 768w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/02\/PIKON_Maturity_Model_Preview_EN_-1536x1484.png 1536w, https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/02\/PIKON_Maturity_Model_Preview_EN_-600x580.png 600w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t<span >\n\t\t\t\tMaturity Model for your Integrated Business Planning\t\t\t<\/span>\n\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<ul><li>Defined target states for different areas (from the management view through to business processes and up to data storage\/visualisation) with various issues as an aid for own assessment.<\/li><li>Detailed development phases on the way towards the target state \u2013 aid for self-assessment<\/li><li>Information on optimisation potentials (quick wins)<\/li><li>Orientation for your own individual roadmap<\/li><\/ul><p><a class=\"cta-button\" href=\"https:\/\/www.pikon.com\/en\/doc\/pikon-maturity-model-for-your-business-planning\" target=\"_blank\" rel=\"noopener\">Download<\/a><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Which modern planning approach suits your company? We explain the advantages and disadvantages.<\/p>\n","protected":false},"author":90,"featured_media":69632,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[400],"tags":[700,755],"class_list":["post-69960","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alle-beitraege","tag-maturity-model-of-business-planning","tag-planning","no-featured-image-padding"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Do you already know the potential of modern planning? - PIKON SAP Consulting International<\/title>\n<meta name=\"description\" content=\"Which modern planning approach suits your company? 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