Integration of Concept and Calculation Model

The planning of each airport includes verbally described development concepts as well as quantified forecast calculations. By linking the verbal concepts with the corresponding forecasting models, the calculation results are explained and substantiated. The organizational structure recommended by MAPS gives the airport’s corporate planning an organizational and conceptual framework, thus ensuring completeness and consistency. The MAPS planning forms provided facilitate the processing and documentation of the forecast assumptions, the MAPS calculation models determine all associated values ​​and automatically transfer the calculated results into ready-made report formats.

In the conceptual part, all necessary (verbal) explanations to the assumptions underlying the planning calculation are collected and summarized into a strategy description with the help of a tried-and-tested planning structure. To this end, MAPS provides a planning guideline and the associated planning forms, the elaboration of which complies with the contents of the strategy concept. In addition, MAPS offers a general concept for the organization of the entire planning process and the corresponding tools for assigning tasks and responsibilities as well as scheduling the planning process.

Within the calculation models, MAPS provides all necessary tools for simple, quantitative evaluation of the planning assumptions made in the conceptual part. For this purpose, the statistical data from the past is captured in a data model and transferred to the respective forecasting models. The results of the data analysis and the short-term and long-term forecasts can then be automatically transferred to a collection of standardized reporting formats.
The result is a consistent planning framework that integrates the successive partial results into a single structure.

MAPS introduces to “Risk Management” i.a. standardized process flows and systematically constructed forecast calculations (in the form of multi-dimensional development scenarios), which are summarized in special reports and individually prepared according to the addressees. By default, the following evaluations are offered:

Airport stress test – Generally speaking, a stress test is an instrument of risk management in the financial sector that analyzes the impact of changing individual risk factors or combinations of them. Changes can be simulated using scenario technique for certain key figures of a company.

Asset Impairment Test – An important aspect of business plan planning is the valuation of individual assets of the Company whose financial value is to be submitted in accordance with applicable international accounting standards. Unforeseeable impairments of assets are regulated in International Accounting Standards (IAS 36 “Impairment of Assets”). Unforeseeable impairments are those that are not recognized through scheduled depreciation. The objective of the impairment test is to ensure that the individual assets are not valued at more than the return associated with their use in the future.