A Framework for Improving Planning Performance: Designing an Integrated Business Planning Maturity Model

Sammanfattning

Background: Supply Chain Planning (SCP) is a business process that aligns supply and demand across procurement, production, distribution, and sales to improve customer service levels and reduce costs, while including multiple planning horizons (strategic, tactical, operational). Integrated Business Planning (IBP) serves as a framework that connects these horizons. By progressing through IBP maturity stages, organizations can improve their planning performance as the models provide structured stages for an as-is analysis and serve as benchmarks for long- term improvement. Problem and Purpose: Existing IBP and Sales & Operations Planning (S&OP) maturity models vary in their dimensions, stages, and priorities, and often lack industry-specifics. Due to technological advancements, existing frameworks are outdated, necessitating an updated IBP consensus maturity model. This study develops an IBP maturity model to assess and improve supply chain planning performance in a luxury retail context. The empirical research gap regarding how to practically achieve higher IBP maturity is assessed. Research Questions: How should an Integrated Business Planning (IBP) maturity model be designed to help companies identify required initiatives and support planning process improvement? 1. What dimensions should be included in an IBP maturity model? 2. What is the current IBP maturity, and which key challenges does the case company face? 3. What management actions could be implemented to enhance IBP maturity? Method: The study uses an abductive, qualitative approach within a single in-depth case study. Data collected through semi-structured interviews and internal documents are analyzed against a consensus IBP maturity model developed through a systematic literature review. Conclusion: The study developed a consensus IBP maturity model comprising six dimensions and 19 sub-dimensions for a retail case company, which was validated and then deployed. It revealed that the case company's maturity sits primarily between the reactive and integrated maturity stages (2-3), with the Technology and Data dimension as the weakest. The fragmented ERP landscape, the current planning solution template, insufficient cross-functional collaboration, and low forecast accuracy were identified as key challenges. To improve planning performance, the study recommends three areas for improvement. The first is an upgrade of technology and data infrastructure for an overarching, harmonized planning solution. The second is enforcing leadership accountability and financial training. The last is process harmonization. The theoretical contribution is an updated IBP maturity model that combines academic and practitioner perspectives. The main limitation of the study is the reliance on the single case study approach. During artifact creation, the final phases (“Deploy”, “Maintain”) of maturity development couldn’t be completed due to time constraints.