Example 2 BASF Segments 2006
1 Input  2 Input  3 Input  4 Input 
W = Working Capital, F = Financial Capital
OperativeChemic.Plast.Perfor.Agricul.Oil+GasOther
2006200620062006200620062006
Sum operativePlanPlanPlanPlanPlanPlan
R1 C.Revenues ( % Mill.EUR)5,152.129,4410,00785,609,001.041,661,0081,491,0051,022,50170,670,000,00
R2 C.Gross margin I/Revenues (% %Points)              
R3 C.Employees (% Employ.)              
 %Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR
01 External sales43.495,448.641,6012.615,668.230,495.153,026.997,671.857,00
02 C.External sales  10,009,001,001,002,50  
03 Intercompany sales0,000,000,000,000,000,000,00
04 C.Intercompany sales              
05 Revenues100,0043.495,44100,008.641,60100,0012.615,66100,008.230,49100,005.153,02100,006.997,67100,001.857,00
06 Gross margin100,00100,00100,00100,00100,00100,00100,00
07 Material expense0,000,000,000,000,000,000,00
08 Employees total average0,000,000,000,000,000,000,00
09 Personnel costs/employee-year              
10 C.Personnel costs/employee-year!!!!!!!
11 Expenses-Income ASRAP80,3575,0088,0083,0078,0060,00124,69
12 Other operating income              
13 Other costs I              
14 Other costs II              
15 Other costs III              
16 Other costs IV              
17 Other costs V              
18 Other taxes              
19 Other operating expenses              
20 Cost of pensions              
21 Income investments in other comp.0,000,000,000,000,000,000,00
22 Loss investments in other comp.0,000,000,000,000,000,000,00
23 Income investments financ. assets0,000,000,000,000,000,000,00
24 Other financial income0,000,000,000,000,000,000,00
25 Proceeds retirements fixed assets0,000,000,000,000,000,000,00
26 Proceeds retirements curr. assets0,000,000,000,000,000,000,00
27 Income extraordinary cash0,000,000,000,000,000,000,00
28 Expenses extraordinary cash0,000,000,000,000,000,000,00
Starting from scenario buyback 2005. Planning of operative parameters within the segments and plan-consolidation for the sum of the operative business.