Abstract
The following contribution introduces essential elements of corporate planning as a central process of corporate performance management. The foundation for planning activities in the retail industry is outlined first, followed by a description of various forms of planning instruments, subjects, and processes. The contribution is concluded with possible solutions and examples for an efficient and flexible planning process in the retail industry. This is enriched by concrete examples from practice.
An adaption of this contribution has been originally printed as Buttkus, M. (2016): Planung im Handel—schlank, robust, flexibel, Buttkus, M., Neugebauer, A., Controlling im Handel: Innovative Ansätze und Praxisbeispiele, pp. 125–141, Springer Gabler, Wiesbaden.
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- 1.
Steinmann and Schreyögg (2013), p. 144
- 2.
Guldin (2004), p. 174
- 3.
Horváth and Partners (2004)
- 4.
Rolling approaches typically also involve further adjustment requirements, for example, in the mapping of accounting effects over the turn of the business year or in the anchoring in the existing incentive systems.
- 5.
For reasons of simplification, the occasional combination of strategic planning and midterm planning should not be carried out here.
- 6.
Brenner and Leyk (2004), p. 107
- 7.
Horváth and Partners Research (2010)
- 8.
Sasse et al. (2006), p. 425
- 9.
The author uses the English word “controlling” to translate the German term “controlling.” Please refer to the discussion in the preface.
References
Brenner M, Leyk J (2004) Rollierender Forecast und rollierende Planung. In: Horváth & Partners (ed) Beyond Budgeting umsetzen: erfolgreich planen mit Advanced Budgeting, Stuttgart, pp 101–122
Guldin A (2004) Planung im Einzelhandel. Wie können Ganzheitlichkeit und Details verknüpft werden? In: Gleich R, Hofmann S, Leyk J (eds) Planungs- und Budgetierungsinstrumente. Innovative Ansätze und Best-Practice für den Managementprozess, Freiburg, pp 171–188
Horváth & Partners (2004) Beyond Budgeting umsetzen: erfolgreich planen mit Advanced Budgeting, Stuttgart
Horváth & Partners Research (2010) Research retail & fast moving consumer goods, internal source
Sasse A et al (2006) Unternehmensplanung und -steuerung. Einführung des Advanced Budgeting in einem Handelsunternehmen. In: Controlling-Berater, 03/2006, pp 425–438
Steinmann H, Schreyögg G (2013) Management-Grundlagen der Unternehmensführung—Konzepte, Funktionen, Fallstudien, 7 edn, Wiesbaden
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Buttkus, M. (2019). Corporate Planning in Retail Companies: Efficient, Robust, and Flexible. In: Buttkus, M., Eberenz, R. (eds) Performance Management in Retail and the Consumer Goods Industry. Springer, Cham. https://doi.org/10.1007/978-3-030-12730-5_13
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DOI: https://doi.org/10.1007/978-3-030-12730-5_13
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