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. During or after a period, Ist data are collected from financial and operational systems. The deviation, or Abweichung, is calculated typically as Ist minus Soll, and is interpreted to determine whether performance is favorable or unfavorable within the given context. Variances can be broken down by category—price, quantity, efficiency, or mix—to identify root causes and guide corrective actions.

Applications of SollIst are central to managerial accounting, financial controlling, and project management. In enterprise resource planning systems such as SAP, the SollIst comparison feeds variance reporting, cost accounting, and budgeting modules, supporting decisions on pricing, cost control, resource allocation, and performance improvement.

Limitations of SollIst analysis include the dependence on the quality and relevance of Soll data and the level of data aggregation. It is a diagnostic tool that complements other performance metrics; by itself it does not establish causality or overall organizational success.