Definicja strategic planning (IM)

The planning and management accounting at the group level.

The planning at this level is not as detailed as local planning. In a (virtual) investment program for the entire group, planning takes place only on strategic characteristics and on appropriation requests and projects of strategic importance.

From a technical point of view, planning takes place in a central system using SEM-BPS. It is carried out by planners and management accountants centrally in the group headquarters.

Strategic planning acts as the basis for approval of the budget in local planning.