The planning application "balance sheet planning" enables the integrated planning of income statement, balance sheet, and cash flow on the basis of detailed partial planning of revenue, costs, and investments. You can display the effects on business key figures in simulations. The planning application contains special planning functions of the SEM-BPS standard delivery, an InfoCube as well as delivered SEM-BPS Customizing for the specific planning scenario.

The delivered InfoCube can be adjusted. Provided that certain minimum prerequisites are fulfilled, you can also use your own InfoCubes and the planning functions for this. The coded functions can be adjusted to your specific requirements using Customizing. The delivered Customizing in SEM-BPS only serves as an example.

In the example scenario, a company plans the income statements, balance sheets, and cash flow statements for the next four years in their entirety – however, they do not plan the financing requirements. The planned figures of the business area can be consolidated at group level and are used there as the basis for the financial planning. The following graphic shows the relevant value flow for medium-term balance sheet planning:

In addition to that, in the alternative scenario "short-term income statement planning" you can execute cash flow planning according to the direct method. The following graphic shows the value flow of this scenario:

The persons responsible for planning for their respective company call up their planning folder and plan revenue, cost of sales, working capital, investments, and depreciation corresponding to the sequence suggested in the planning folder.

The effect of the planned values on the balance sheet, income statement, and cash flow as well as important balance sheet key figures are shown in the display area of the planning folder. All the functions, for example, for determining the working capital and updating the balances in the balance sheet are stored centrally in SEM-BPS.