The planning component "Finance" encompasses all work processes for the analysis of statistical financial data, the preparation of short-term and long-term financial forecasts and the development of a financing concept.
The distinctive features of our planning component "Finance" are:
All interim results from transport, capacity, investment and personnel and plant-related operating costs are merged into financial planning and linked to financial detailed planning. Each income and expense item can thus be attributed to the relevant volume and price components. The consequences of changes in assumptions for traffic and capacity planning in financial planning can also be made transparent.
For each planning period, the financial forecast shows either a short-term and long-term need for funds or surpluses that can be assessed. Based on this, alternative financing or financing strategies can be selected and tested with the help of industry-specific financial figures with regard to their feasibility.
The results of alternative financing strategies are included in short-term and long-term financial planning, which includes the forecast of the profit and loss account, the balance sheet planning and the cash flow statement.
The company as a whole can be divided into individual strategic units for which separate income, cost, investment, balance sheet and financial plans can be drawn up. This means that each business unit can be viewed as a "company in a company". The individual business units are linked to business segments or business segments and aggregated to individual companies up to a consolidated result.