Innovation für Finanzen und Controlling


What is Dynamic Business Steering?

With Dynamic Business Steering, BENKENDORFF & COMPANY has developed a method for the financial management and control of companies that are confronted with increasing volatility, uncertainty, complexity and ambiguity in a VUCA world

Dynamic Business Steering

The steering concept consists of five integrated modules and is based on

  • our practical experience with Swiss and international companies that have been operating successfully for many years without budget-based control, as well as
  • the Beyond Budgeting process principles
Performance Measurement and Evaluation

In a dynamic business environment, ambitious goals cannot be defined ex-ante. If underlying assumptions change over time, ex-ante goals lose the right level of ambition - with a negative impact on corporate performance.

In cooperation with Obermatt, Module 1 will develop the appropriate peer universe for your company, with which you will be able to measure and evaluate your company's performance in a market-oriented manner.

Target Setting

If performance is measured and remunerated on a market-oriented basis, the goal-setting process changes fundamentally. The determination of precise financial targets for future periods is no longer necessary. At the same time, performance-inhibiting behavior is reduced (sandbagging, use it or lose it, etc.).

Module 2 establishes a methodological link between strategic objectives and financial ambition. The demand for growth, profitability and continuous improvement is formulated in the form of a medium- to long-term target corridor.

Planning and Forecasting

If the dynamics of the business environment increase, the annual cycle of planning/budgeting supplemented by year-end forecasts is no longer sufficient. The control frequency must be increased! Plans must be reviewed regularly and adjusted if necessary - regardless of the fiscal year.

In Modules 3 & 4, an operational management cycle is established, which regularly validates existing plans, adjusts them if necessary and thus delivers data for a forward-looking performance reporting.  At the same time, fixed resource commitments will be removed as far as possible, so that short-term plan adjustments can be implemented.

This makes it possible to dispense with resource-intensive and ineffective processes of budget-based control.

Performance Culture

To beat the market in the medium to long term is an extreme challenge. This requires a culture that focuses on continuous performance improvement.

Based on a change management concept module 5 prepares your organization for the challenges of market-oriented performance measurement and accompanies the transformation from budget-based control to dynamic business steering.

How to get started?

The modular approach of dynamic business steering provides the methodical framework for dynamizing your budget-based management system step by step. Depending on your current situation, we develop the right transformation path for your company and determine the appropriate pace of change.


  • Use our standardized questionnaire to determine how dynamic your company's management control system already is, or 
  • learn more about Dynamic Business Steering in our half-day in-house workshop. 

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