Budget planning processes offer the possibility of redefining the necessary and additional resource plan use and consumption. The approach of planning based on the quantity structure of the organization contributes to the reduction to the essential resources. A comparison with the strategy supplements the necessary positions with the defined “growth investments”. Regular reviews according to a uniform and measurable scheme increase effectiveness and create a sustainable planning system with transparency of the current situation. A timely assessment of risks as part of risk management is possible. The development of such planning processes and the networking for risk management take place together with your internal functions.