CONTENTS
SECTION 1: BACKGROUND TO THE PLANNING FRAMEWORK
Planning in Today’s Business Environment
The Increasing Speed of Business and Globalisation
The Increasing Complexity of Business
The Decreasing Planning Time Horizon
Dissatisfaction With the Planning Process
Issues With the Planning Culture
Need for Better Planning Technologies
Principle 2: Planning is About Maintaining a Shared Understanding of the Economics of a Business
Principle 3: Planning is About Shifting Focus From the Past and Onto the Future
Principle 4: Planning is About Aligning Budgets With Strategy to Achieve Corporate Objectives
Principle 5: Planning is a Continuous Process
Principle 6: Planning is a Learning Process
Objectives of the Planning Framework
2 PLANNING METHODS AND METHODOLOGIES
Planning: Who, What, When, and How
Planning as a Small Manufacturer
Planning as an International Group
The Rise of Management Frameworks and Methodologies
Popular Management Methodologies
Planning and Forecasting Maturity Levels
Supporting the Decision-Making Process
Planning Technologies: The Spread Sheet
Planning Technologies: Multi-Dimensional Databases
Multi-User, Role-Based Security
Multi-Dimensional System Issues
SECTION 2: BUSINESS PLANNING FRAMEWORK
Logical Overview of the Framework
Operating Activity Model (OAM)
Detailed Forecasting Model (DFM)
Optimise Resources Model (ORM)
Performance Measures Model (PMM)
Strategy Improvement Model (SIM)
Reporting From the Planning Framework
About the Case Study Organisation
Versions and Other Information
Measurement Types and Relationships
Step 1: Define High-Level Objectives
Step 2: Define Core Business Processes and Assumptions
Step 3: Identify Core Business Process Activities
Step 4: Identify Support Activity Measures
Step 5: Define Profit and Loss and Other Financial Measures
Departmental Outcomes, Activity, and Resources
Outcome Versus Assumptions and Resources
Additional Data Requirements Within the OAM
Identifying Cash Payment Profiles Within the OAM
Defining Payment Profiles Within the CFM
Displaying Cash Requirements by Department
7 DETAILED HISTORY AND PERFORMANCE MEASURES MODELS
Reporting Past and Future Performance
Reporting Performance From the Planning Framework
Case Study Measures for XYZ, Inc.
8 PREDICT AND OPTIMISE PLANNING MODELS
Optimise Resources Model (ORM)
Linking SIM Content to Management Methodologies
10 THE PLANNING AND MONITORING PROCESS
Performance Management Processes and Tasks
Tasks: Inputs, Outputs, and Sequence
Tasks: Inputs, Outputs, and Sequence
Tasks: Inputs, Outputs, and Sequence
Tasks: Inputs, Outputs, and Sequence
Tasks: Inputs, Outputs, and Sequence
Moving Toward Continuous Planning
SECTION 3: IMPLEMENTING A PLANNING FRAMEWORK
11 LATEST DEVELOPMENTS IN PLANNING AND ANALYTICS TECHNOLOGIES
Corporate Performance Management (CPM) Applications
The Rise of Business Analytics
BI Versus Analytics Versus Decisions
Business Analytics, Big Data, and Decision Management
Predictive Business Analytics: The Next New Wave
Game-Changer Wave: Automated Decision-Based Management
12 IMPLEMENTING THE PLANNING FRAMEWORK
Planning and the Role of the Chief Executive
Entrenched Beliefs Concerning Performance
The Unwritten Rules of Budgeting
Plan-and Resource-Specific Change Programmes
Use Technology to Support Change
Continually Develop the Planning Models Within the Framework