Liquidity planning in controlling

Liquiditätsplanung wird auch kurz- und bisweilen mittelfristige Financial planning genannt. Kennzeichnend ist die direkte Antizipation von Zahlungsströmen mit dem Ziel, Zu- und Abflüsse aufeinander abzustimmen. In Situationen mit stark schwankenden Liquiditätsbelastungen kann eine tageweise Vorausschau notwendig werden, mit der Konsequenz, dass der Prognosehorizont auf wenige Wochen beschränkt bleiben muss.
In the case of less oscillating payment processes, this can be extended up to a year by combining the partial periods into weeks and months. However, the approaches can also be combined via staggered planning accuracy (first days, then weeks and months). A rolling plan activity, in which the expired forecast time is continuously extended again, taking into account the current results of the financial control, is recommended in any case.

In the passive part of this financial planning, the cash flows are derived from the preliminary plans, i.e. production, procurement and sales plan, and expected company developments. To do this, it is necessary to arrange the performance indicators according to their relevance to payment (relevant to payment immediately, relevant to payment with a delay, not relevant to payment). In the case of processes that are relevant for a delay (e.g. sale of goods on target), forecasts about the monetary value are then required. Direct predictions are necessary for incoming and outgoing payments in the finance department, both on the assets side (e.g. securities investments) and on the liabilities side (e.g. debt servicing). The merging of the partial financial plans and
die Festlegung der Aktionsmöglichkeiten ist eine zentrale Aufgabe. Wie bei der Kapitalbedarfsplanung können ein starres Handlungskonzept und flexible Steuerungsregeln festgelegt werden. Starre Aktionen sind fest terminierte Finanzaufnahmen (z.B. Aufnahme von Termingeld, Factoring, Lombard loan und Akzeptkredite) und -anlagen (z.B. in Wertpapieren, in Termingeldern).

In addition, it makes sense to have flexible pre-control of cash management by specifying constellations in which the cash register and / or liquidity reserve should be replenished and reduced. At the same time, the liquidity planning should define situation-related early warning points based on the forecast future course, which then, depending on urgency, cause the respective management levels to take action.

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