BNS-AB - Tactical planning

BNS AB – New Quality of Planning and Analyses

Business Navigation Systems Advanced Budgeting (“BNS AB”) presents a comprehensive software solution to support tactical planning, usually in a one-year perspective. Detection of variances, analysis, correct interpretation and navigation to remedy them form part of the application too. The system offers a wide range of adjustment depending on the customer’s requirements. Standard functional areas integrate crucial planning and analytical processes and may be possibly extended by other tailor-made modules.


BNS AB concept overcomes the static nature of the current planning process. It supports the creation of any number of plan versions, from the continuous via the flexible to the variant ones. It thus brings the benefits of the continuous plan updating, plans with the continuously shifting time perspective, as well as a possibility to work with parallel plan variants valid throughout the planning period.
The system core consists in three functional areas (see the diagram overleaf):

  1. Business Sales Performance (“BSP”)
    enables managers to model business results of the product series, groups or individual products, while observing more layers of differences of client approaches. The functional area allows to create a realistic feedback model of the company business and marketing and thus to eliminate possible risks. Thanks to BSP one may set up and continuously update business plans and its also helps creating their forecasts and simulations.
  2. Cost efficiency and profitability (“CEP”)
    provides managers with the information on profitability of the products and services offered by utilizing the calculation procedures. It brings a possibility to warn the management well in advance of the threatening changes regarding the planned product or customer profitability. Management thus gets a chance flexibly to respond to them.
  3. Business Financial Performance (“BFP”)
    enables to model financial demands and requirements for the company resources to implement the tactical plan. Managers will be able better to utilize the available capital and to look for new resources.

You should decide for BNS AB if …

…it is necessary that the company is able to reflect in a very short time the developmental changes in the market into the variant product calculations and expected business results.

…you must clearly define and diagnose the variances from the original intentions and to identify the best ways to react;

…you would like to test any change of the adjustment first by means of a simulation of impacts on the company business;

…you need to look in a simple and comprehensible way for opportunities to increase the performance and to reduce the costs.

Functional areas may be extended by other ones, depending on the client's requirement, most often by the following:

Resources and Potentials of Business Performance (“RPP”), supporting successful implementation of the management capacity production plan, giving information on the required personnel and logistic capacities and possible required investments.

BNS AB is formed by two process modes – the Builder and the Analyser. The first one enables to set up the reference plan and update it on a continuous basis. It is usually applied also during forecasting and management simulations. The second one is designed to monitor achieved results and to analyse identified variations. Analyser offers the user tools to identify their causes or to select from a number of the already existing analyses.


BNS AB system consists of a structure of standard modules (see the diagram). They are the Sales Performance (“SP”), Variable Costs (“VC”), Contribution Margin (“CM”), Fixed Costs (“FN”), Economic Results (“ER”), Master Plan (“MP”) and Cash Flow (“CF”). Creation of plans and analyses then proceeds by way of individual steps subsequently linked with each other.

In the Builder mode the process begins with the revenue (sales) plan, continues with cost plans in the generic or calculation structuring, plans of profit creation and ends with the company overall financial plan.

The Analyser mode utilizes the same approach, however, in the reverse order.

User is navigated from the variations, which have appeared in the business results, up to an identification of their causes at the lowest levels of multiple-dimension indicator structures.

BNS AB benefits

  • It provides the „intelligent“ support to the planning and analytical processes constituting the basis of tactical management. It mutually interconnects them and applies the obtained data to shape the perspective, as well as the achieved results.
  • It supports the principles of dynamic planning with an option of many variants of adjustment in separate stages of the plan and analysis.
  • It presents a simple and logic method to set up Business or Master Plans, Profitability or Sales Performance control.

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