Balance sheet planning
The future development of all balance sheet items is planned in the course of balance sheet planning. The development of individual balance items is a direct result of P&L planning and investment planning, as well as interest and repayment planning. The main goal of balance sheet planning is to determine the development of financial indicators which are examined during credit checks (balance sheet analysis). This includes, among other things, the proportion of borrowed capital, degree of liquidity, equity yields or intensity of investments.