Business planning/plausibility checks
at a glance
Initial Situation
Uncertain markets, investments, or declines in earnings increase the need for realistic and verifiable business planning.
Our Approach
We review assumptions, calculation logic, and the consistency of the income statement, balance sheet, cash flow, and liquidity.
Your Benefit
- Objective assessment of the robustness of the planning
- Transparent value drivers and sensitivities
- Early identification of risks
In Detail
Initial Situation
Companies need planning plausibility checks when they have to make strategic decisions in uncertain or rapidly changing markets. Increasing competitive pressure, declining results, or high investment programs increase the need for reliable figures. Management, shareholders, and financiers then expect a robust overall picture.
What is Planning Plausibility Checks?
Planning plausibility checks involve the independent assessment of integrated corporate planning. Key assumptions, calculation logic, and the consistency of the income statement, balance sheet, cash flow, and liquidity are examined. This reveals whether assumptions are realistic, effects have been derived in a comprehensible manner, and risks have been adequately taken into account.
Objective, Significance, and Purpose of Planning Plausibility Checks
The aim of planning plausibility checks is to provide an objective assessment of the reliability of planning as a control and decision-making tool. It sharpens value drivers, makes sensitivities transparent, and identifies weaknesses at an early stage. In this way, it supports the duty of care of the executive bodies and creates confidence in the business model and financing.
Support from Horn & Company
Horn & Company combines restructuring and industry expertise with integrated financial models. We challenge assumptions, examine market and action logic, and consolidate results into a clear assessment that is acceptable to stakeholders. This quickly results in robust planning that supports decisions and is convincing in financing discussions.




