Deploying Strategy with Integrated Business Planning – The Integrated Reconciliation Review

This paper considers the role of the fourth step in the Integrated Business Planning (IBP) process, the Integrated Reconciliation Review (IRR).

In the IRR, the unresolved issues from the previous three steps are filtered and, where they cannot be addressed, prepared for escalation to the Management Business Review (MBR).

The IRR is also where the comprehensive operational plan is financialized and compared to appropriate commitments, e.g. annual operating plans or strategic plans, to identify gaps. Identified gaps and recommended actions to close them are also escalated for decision by the executives in the MBR.