Kommentarübersicht

Auf den Seiten der Kommentarübersicht werden alle öffentlichen Kommentare zur aktuellen Version der IBCS®-Standards in chronologischer Reihenfolge aufgeführt (englisch).


juergenfaisst

More scenarios of one type

As an update to Rolf’s comment on Januar 23, 2018, here is what we finally suggest in our book “Solid | Outlined | Hatched”:

1
Time scenarios
Previous time periods such as the previous year (PY) or the year before previous year (PPY) are shown lighter in comparison. This principle applied to scenario type actual data looks like this:

2
Update scenarios
The more concrete the scenario is for a period, the “denser” the pattern will be.

This principle applied to scenario type forecast data means that the more concrete the forecast is for a period, the “denser” the hatching will be. Let FC1 be the first forecast of the year, for example from the beginning of April for the remaining months of May to December. FC2 is the second forecast of the year, for example from the beginning of July, FC3 from the beginning of October:

This principle applied to scenario type plan data means the more concrete the plan is, the “denser” the frame will be. The strategic plan for 2019 (SP’19) was drawn up in 2016, the three-year plan (PL’19) in 2017 and the budget for 2019 (BU’19) finally in October 2018:

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Holger Gerhards

Please find enclosed the result of the workgroup “Sementic noatation for more scenarios per scenario type”

The workgroup has dealt concretely with the following questions:
– Which different scenarios do exist in the reporting world?
– How can these be combines an visualized?

The essential prinviple in teh development was to create a self-contained an uniform notation framework in which any number of scenarios can bei combines an scaled.

We have defined three different scenarios for further detailing AC, PL and FC data:
– Time gradations – Data have different timeliness
– Versions – Data have different statuses
– Variants – Data have a different calculation basis

These scenarios are described below and rules for their visualization are defined. In general, these rules can be applied to the comparison of data as well as to deviations.

You will find the complete discussion paper in the next comment.

We look forward to your comments and a fruitful discussion!
Holger, Jens & Sina

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edyta.szarska@controllingpartner.pl

I also agree. Would be great to divide the new Picture into two parts (structure and time) to make it clearer what is vertical (bar chart and table, for structure) and what is horizontal (column+line chart and table, for time).

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Rolf Hichert

Do the Dutch think about deflation already?!
But yes – you are right, we should follow your suggestion.

By the way: This figure is identical with figure 34C “Consider inflation accounting” in the poster of 2006(!) when nobody thought about deflation yet…

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Rolf Hichert

This figure UN 3.2 has been changed several times in the last 8 or 9 years…

I have discussed the discussion above with Jürgen today – and we both think that we should change it completely…
Why? UN 3.2 is about the suggestion to “unify scenarios” – that’s it. How to handle this in the different chart and table types belongs to the respective paragraphs of EXPRESS (where it is being discussed already – e.g. EX 1.2 “Scenario columns”).

Therefore we suggest to use a very simple new figure: 4 solid dark rectangles on the left (crossed out) – and 4 rectangles in solid light fill, in solid dark fill, framed, and hatched on the right.
This would be completely compliant with rule 7 of our Top Ten Poster.

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Rolf Hichert

Yes, your text suggestion makes clearer what has been already touched in the other suggestions of your work group 2.

By the way:
I just see there is a mistake in the text of “scenario comparisons”:
The following lines must be removed completely:

Scenarios can be compared in an absolute or relative way:
Absolute variance = primary scenario – reference scenarioRelative variance = absolute variance / reference scenario

This is not about the comparison of scenarios but the comparison of scenario variances – which belongs to the two following paragraphs.

 

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