The Planning System That Had Nothing to Plan With

North America's largest home appliance manufacturer spent 30 months and USD 5.1 million building an EPM system that couldn't answer a single strategic question. The problem wasn't the technology — it was the sequence. SAP BPC came first. SAP PaPM came second. The cost model never came at all. Pedro San Martín of Asher & Company shows why building planning before costing is the most expensive mistake in enterprise performance management — and how Oracle EPM fixed it by starting where every model must start: with the cost.