SollIst
SollIst, short for Soll-Ist in German, refers to the comparison of planned or target values (Soll) with actual results (Ist) in business controlling and accounting. It is used to measure performance against budgets, forecasts, or standards across financial and operational measures such as costs, revenues, production output, and time.
In practice, a SollIst process begins with setting Soll values, including budgets, targets, or standard costs.
Applications of SollIst are central to managerial accounting, financial controlling, and project management. In enterprise resource
Limitations of SollIst analysis include the dependence on the quality and relevance of Soll data and the