> INTEGRATED PLANNING MODELS  
The Integrated Planning Model As The Basis For Budgeting And Planning  

The IPM is a Map of the Past



       and a Compass for the Future.		  
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    		•  Everything that is important to manage and plan is reflected quantitatively in the Integrated Planning Model.  
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    		•  Planning and Budgeting become ongoing processes.  
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    		•  Zero-based planning and budgeting is rational and justifiable.  
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    		•  Complex conditions are explicitly reflected.  
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    		•  Transparent (White Box) models are easily understood both by management and workers.  
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    		•  A shared understanding results in focused and creative dialogue among both managers and workers.  
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    		•  Collective knowledge and understanding held in the IPM become assets of the firm.  
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    		•  The IPM becomes the basis for a meaningful management information system.  
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    		•  The IPM becomes the source of critical Measures of Performance.  
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