{"id":4424,"date":"2026-04-15T11:52:17","date_gmt":"2026-04-15T11:52:17","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4424"},"modified":"2026-05-12T10:12:58","modified_gmt":"2026-05-12T10:12:58","slug":"liquidity-planning","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/liquiditaetsplanung\/","title":{"rendered":"Liquidity planning"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#grundlagen\">Basics<\/a><\/li>\n        <li><a href=\"#recht\">Legal framework<\/a><\/li>\n        <li><a href=\"#einordnung\">Classification<\/a><\/li>\n        <li><a href=\"#tools\">Components<\/a><\/li>\n        <li><a href=\"#schritte\">Procedure<\/a><\/li>\n        <li><a href=\"#praxis\">Practice<\/a><\/li>\n        <li><a href=\"#fehler\">Sources of error<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <p><strong>Liquidity planning<\/strong> refers to the systematic planning and monitoring of a company's incoming and outgoing payments to ensure solvency.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>The focus is on expected incoming and outgoing payments within a specific period. The goal is to identify cash flow shortages early on.<\/p>\n        <p>The basis for this includes data from <a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a>, The <a href=\"\/en\/glossary\/zahlungsverkehr\/\">Payments<\/a> and open items of the <a href=\"\/en\/glossary\/accounts-receivable\/\">Debtors ledger<\/a> and <a href=\"\/en\/glossary\/accounts-payable\/\">Accounts payable<\/a>.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>Liquidity planning is not a standalone statutory financial statement item, but it is one of a company's essential business management tools.<\/p>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Systematic classification<\/h2>\n        <p>The liquidity planning is related to:<\/p>\n        <ul>\n          <li><a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/business-management-analysis\/\">BWA<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/jahresabschluss-vorbereiten\/\">Annual financial statements<\/a><\/li>\n        <\/ul>\n        <p>While the annual financial statement represents past-based figures, liquidity planning is future-oriented.<\/p>\n      <\/section>\n\n      <section id=\"tools\">\n        <h2>Typical components<\/h2>\n        <ul>\n          <li>Expected incoming payments<\/li>\n          <li>Expected payments<\/li>\n          <li>Planning period<\/li>\n          <li>Liquidity reserve<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"schritte\">\n        <h2>Typical procedure<\/h2>\n        <ol>\n          <li>Recording of expected receipts and payments<\/li>\n          <li>Creating a liquidity plan<\/li>\n          <li>Ongoing monitoring and adjustment<\/li>\n        <\/ol>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practical relevance<\/h2>\n        <p>Structured liquidity planning supports the assurance of solvency and serves as the basis for business decisions.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Incomplete consideration of payment obligations<\/li>\n            <li>Overly optimistic assessment of incoming payments<\/li>\n            <li>Missing ongoing update<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n        <div class=\"snippet info\">\n        <h3>Is liquidity planning compulsory?<\/h3>\n        <p>It is not a formal part of the annual financial statements, but it is an essential management control tool.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>How does it differ from the annual financial statements?<\/h3>\n        <p>The financial statements are backward-looking, while liquidity planning is forward-looking.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>What data is used?<\/h3>\n        <p>Primarily, expected cash flows from ongoing operations.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>Liquidity planning is a forward-looking instrument for ensuring solvency. It complements financial accounting with a planning-related perspective.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/span>\n      <\/footer>\n\n      <p class=\"disclaimer\">\n        Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n      <\/p>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4424","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4424","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4424"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}