In the scope of Business Intelligence, planning aims to support multiple actors in their process of converging different views and issues from different domains to get a shared business planning model. It is in particular the case of business planning in local governments. A major difficulty in business planning is that each actor states her/his views and issues with a different time scale. Integrating them into a unique model that represents a common state of reality becomes very costly and awkward to manage when basing the construction of these models on discrete modeling techniques used by current tools of business planning. This article proposes a novel solution, beyond the state-of-the-art, for addressing these issues : it conceives a novel meta model based on a continuous time calculus. Through the developed approach, it allows multiple actors to integrate the different business logics of their planning domain in a shared model as well as to observe it from different time scales. This approach was implemented within a real industrial set in MGDIS following a service oriented architecture.