Intro
Preface to the 4th edition
Trademarks
Contents
Abbreviations
List of Figures
List of Tables
1 Introduction
1.1 Problem Statement
1.2 Objective
1.3 Approach
References
2 Fundamentals
2.1 Planning and Reporting in Relation to Corporate Management and Controlling
2.2 Basics of Planning and Reporting
2.2.1 Planning Definition
2.2.1.1 Excursion on Budgeting, Better and Beyond Budgeting
2.2.2 Targets and Tasks of Planning
2.2.3 Reporting Definition
2.2.4 Targets and Tasks of Reporting

2.2.5 General Influencing Factors of Planning and Reporting
2.3 Integrated Analysis Profile for Planning and Reporting
References
3 Professional Content Design
3.1 Relation to Corporate Strategy
3.1.1 Integration of Strategic, Tactical and Operational Control
3.1.2 Planning Premises and Top-Down Specifications
3.2 Value-Creating Factors of the Business Model
3.3 Structure and Navigation in Reporting
3.4 Structure and Navigation in Planning
3.5 Reporting and Planning Objects (Dimensions, Hierarchies and Values)
3.6 Types of Reports
3.7 Basic Forms of Reporting

3.7.1 Actual-Actual Comparisons
3.7.2 Target-Actual or Planned-Actual Comparisons
3.7.3 Planned-Forecast-Comparisons (Feedforward/Extrapolations/Predictions)
3.7.4 Target Achievement Reports
3.7.5 Time Series Analysis
3.7.6 ABC, Flop/Top and Class Analysis
3.7.7 Portfolio Analysis
3.7.8 Object and Benchmark Comparisons
3.7.9 Break-Even Analysis
3.7.10 Scoring or Utility Analyses
3.8 Report Design
3.8.1 Filter or Selection Criteria
3.8.2 Layout
3.8.2.1 General Design Guidelines
3.8.2.2 Basic Grid
3.8.3 Tables
3.8.4 Charts and Other Visualization Aids

3.8.5 Comments, Messages and Management Summary
3.9 Control in the BI-Supported Controlling Cockpit
3.9.1 Cockpit Executive Board: Operational Controlling
3.9.1.1 Profitability Analysis
3.9.1.2 Profitability Analysis
3.9.1.3 Cost Analysis
3.9.1.4 Financial and Liquidity Analysis
3.9.1.5 Working Capital Management
3.9.1.6 Annual Financial Statement Analysis
3.9.1.7 Single-Indicator Analysis
3.9.2 Executive Board Cockpit: Strategic Controlling
3.9.2.1 Strategic Start Cockpit/Sustainability
3.9.2.2 Strategic Planning
3.9.2.3 Comments and Actions

3.9.3 Cockpit Reports for Sales
3.9.3.1 Revenue and Profit Analyses
3.9.3.2 Sales Opportunities, Offer and Order Analyses
3.9.3.3 Price and Condition Analyses
3.9.3.4 Seller Analyses
3.9.3.5 Shipping and Delivery Quality Analyses
3.9.3.6 Receivables Analysis
3.9.4 Cockpit Reports for Production
3.9.4.1 Production Program Analysis and Planning
3.9.4.2 Production Result and Costs
3.9.4.3 Productivity Analysis
3.9.4.4 Equipment Effectiveness
3.9.4.5 Machinery Utilization
3.9.4.6 Employees
3.9.4.7 Inventory Management
3.9.4.8 Dates and Orders
3.9.4.9 Quality