# Executive IBP / MBR Meeting Agenda

The executive IBP meeting — often called the Management Business Review (MBR) — is the culmination of the monthly IBP cycle. This is where the demand plan and supply plan come together with a financial view, and where executive decisions are made on gaps, trade-offs, and strategic direction.

This is not an information-sharing meeting. It is a decision forum.

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# Meeting Overview

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# Pre-Meeting Preparation Checklist

• Financial reconciliation completed: operating plan vs. budget/AOP vs. latest forecast
• Gap analysis prepared: revenue gaps, margin gaps, volume gaps quantified
• Gap closure scenarios developed with financial impact estimates
• Escalation items from demand and supply reviews compiled with recommendations
• Executive scorecard updated (KPIs & Metrics)
• Decision items drafted with clear options and trade-offs
• Pre-read distributed to executives (2 business days prior)

# What goes in the pre-read

Keep the executive pre-read tight — executives won't read 30 pages:

1. One-page executive summary (scorecard + top 3 issues)
2. Financial reconciliation: plan vs. budget gap with bridge chart
3. Decision items: 2-4 items requiring executive action, each with options and recommendation
4. Demand and supply highlights (1 page each — exceptions only, not the full review)
5. Risk/opportunity register with quantified impact

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# Agenda

# 1. Prior Decision Follow-Up (10 min)

• Review decisions made in the prior executive IBP meeting
• Status of action items: completed, in progress, overdue
• Close the loop — did the decisions produce the expected results?
• Output: Updated decision log

# 2. Executive Scorecard (10 min)

• Walk through the IBP scorecard:
  • Demand: Forecast accuracy (MAPE), bias
  • Supply: Customer OTIF, schedule adherence
  • Inventory: Weeks of supply, inventory turns, slow-moving / obsolete
  • Financial: Revenue vs. plan, gross margin vs. plan, working capital
• Focus on trends, not just point-in-time numbers — is performance improving or degrading?
• Output: Performance context for the decisions ahead

# 3. Demand Outlook (15 min)

• Consensus demand plan summary: what changed since last month?
• Key demand drivers and assumptions
• Demand risks and opportunities (quantified where possible)
• Significant customer or market developments
• Output: Executive understanding of the demand picture

# 4. Supply Outlook (15 min)

• Supply capability vs. demand: where are the constraints?
• Capacity utilization at critical resources
• Inventory trajectory: are we building toward target or drifting?
• Procurement risks: supply disruptions, cost inflation, lead time changes
• Output: Executive understanding of supply constraints and risks

# 5. Financial Reconciliation (20 min)

• Financial plan vs. budget/AOP:
  • Revenue gap or surplus
  • Gross margin impact
  • Working capital implications (inventory investment)
• Bridge chart: walk from prior month's plan to current, showing what changed and why
• Cost implications of supply plan options (overtime, outsourcing, expediting)
• Output: Clear financial picture connecting the operating plan to business targets

# 6. Gap Closure & Decisions (25 min)

This is why the meeting exists.

• For each identified gap, present scenarios with trade-offs:
  • Option A — description, financial impact, risk, timeline
  • Option B — description, financial impact, risk, timeline
  • Recommendation — what the planning team recommends and why
• Decision required: which option, with what constraints or conditions?
• Escalation items from demand and supply reviews requiring executive authority
• Resource allocation decisions (capital, headcount, inventory investment)
• Output: Documented decisions with owners and timelines

# 7. Strategic Horizon (10 min)

• Look beyond the current month: 6-18 month outlook
• Strategic initiatives impacting the plan (new markets, acquisitions, product platforms)
• Early warning on emerging risks or opportunities
• Connection to annual operating plan / strategic plan
• Output: Strategic context for next month's planning cycle

# 8. Wrap-Up & Communication (5 min)

• Summarize decisions made
• Confirm action items with owners and due dates
• Agree on key messages for the organization
• Output: Decision log, action items, communication plan

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# Meeting Outputs Summary

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# Executive Meeting Principles

These principles separate an effective MBR from a status update:

This is a decision forum. Every agenda item should drive toward a decision or provide context for one. If an item is "for information only," it belongs in the pre-read, not on the agenda.

No surprises. Executives should not learn about significant issues for the first time in this meeting. The pre-read exists for a reason. The meeting is for discussing options and deciding — not for discovering problems.

Trade-off analysis, not wish lists. Every request for resources (capital, inventory, headcount) must include what's gained and what's given up. "We need more capacity" isn't a decision item. "Investing $500K in a new line gains 15% capacity and pays back in 8 months vs. outsourcing at $200K/year with quality risk" is.

Follow-through matters. A decision without an owner, a deadline, and a follow-up mechanism is not a decision — it's a suggestion. The decision log is a commitment device.

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# Common Pitfalls

• Death by PowerPoint — If the meeting is 90% presentation and 10% discussion, it's a status update. Flip the ratio.
• Functional advocacy, not integrated planning — Each VP argues for their function's priorities. The chair must redirect toward what's best for the business.
• Decisions deferred — "Let's take this offline" is sometimes necessary, but if it happens every meeting, the process isn't working. Track deferral rate.
• VP delegates — When VPs send directors as proxies, decisions can't be made. The chair should enforce attendance expectations.
• Skipping months — Canceling the MBR because "nothing changed" breaks the cadence. Something always changed; the discipline matters.

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# Further Reading

• Management Business Review — The concept and purpose of the executive IBP meeting.
• Governance & Decision Rights — RACI frameworks and escalation paths for IBP.
• Gap Analysis — How to identify and quantify gaps for executive decision-making.
• Scenario Planning — Building the scenarios that feed executive trade-off discussions.
• KPIs & Metrics — Designing the executive scorecard.
• Demand Review Agenda — The first meeting in the IBP cycle.
• Supply Review Agenda — The second meeting in the IBP cycle.