Revenue is planned in two different categories:

• Split by region
• By country for businesss transactions for where a regional assignment is not appropriate.

The following plan data was planned at the level of the characteristic Region (in addition to the revenue not split by region).

The following plan data was planned at the level of the characteristic Country (in addition to the regionally assigned values).

For the country USA, the planned revenue is to be newly distributed based on the previous year’s values for the key figure sales volume.The following was selected as reference data:

The distribution of the previous year’s sales volume data means that the revenue is to be distributed in a 1:2 relationship to the regions East and West. This distribution can be carried out using either of two strategies:

The planned values are summed to a total value of USD 270,000 and are newly distributed at regional level according to the reference base:

Only the value at the higher level (Country), USD 90,000 is distributed based on the actual previous year’s data for the key figure sales volume, and summed to a total value per region:

The value at country level is deleted in both cases after the top-down planning.