A company's planning processes cover a whole spectrum of sub-areas. They include operational budgeting for the following year and liquidity planning, rolling financial planning/forecasting, medium and long-term planning and strategic planning, all of which involve various levels of granularity and time periods as well as people and systems. The planning processes have often developed over the years and are not sufficiently integrated. Therefore, as with many other processes, an external perspective can help to optimize the processes.
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