Sollanalysen

Sollanalysen are a family of analytical methods used in planning and controlling to compare planned targets (Soll) with realized results (Ist). They help organizations evaluate performance, detect deviations, and inform corrective actions. They are common in budgeting, forecasting, and performance measurement.

Definition and scope: Soll refers to the target values defined during planning—revenues, costs, outputs, capacities. Sollanalysen examine how actual results diverge from these targets. They can be applied at different levels (company, department, process) and time horizons (monthly, quarterly, annual).

Methodology: Typical steps include establishing Soll values, collecting Ist data, computing variances, performing variance analysis by dimension (time, cost center, product, region), identifying drivers, assessing financial impact, and proposing actions. Root-cause analysis and driver-based approaches are frequently used to explain variances beyond mere numbers. Scenario planning and rolling forecasts may accompany the analyses to improve adaptability.

Applications: In finance, Sollanalysen support budget variance analysis and performance reporting. In operations, they analyze production and efficiency variances. In sales and marketing, they assess target attainment and channel performance. They are also used in project management to compare planned milestones and budgets with actual progress.

Outcomes and tools: Sollanalysen provide timely insights, inform forecasting updates, and support governance and incentive design. They rely on ERP systems, budgeting and planning software, and dashboards, with some analyses conducted in spreadsheet-based models.

Limitations: Analyses depend on data quality and timely reporting; complex environments can obscure causal factors; there is a risk of overemphasizing variances without considering controllability or strategic context.