Financial planning or Financial Planning and Analysis (FP&A) includes the processes for mapping budgets, forecasts and plans for financial key figures. This also includes simulations and scenario calculations. The financial indicators (Key Performance Indicators = KPI) are derived from the values ​​of the balance sheet, income statement and cash flow. With regard to KPIs, key figure models are often used that result in a top key figure (e.g. ROCE, EVA, EBIT).

Integrated financial planning is when the data for the balance sheet, profit and loss statement and cash flow are logically linked together and thus create a coherent overall picture within the group. The basis is created by providing the operational planning of the group companies or management units.

The aim of planning is to provide decision-makers, the board of directors, banks and other interest groups with relevant information about the company's future development (including earnings, cash flow) in order to be able to make forward-looking decisions on this basis.