Best Estimate forecast triggered by a business event. Adjustments are done at the same level (Macro-Package or Package) as it is defined for budget by GBU/Function. It includes the actuals for past quarters, plus the best estimate for current and future quarters |
Zero Base Budget performed in Anaplan with defined Macro Package targets, supported by bottom up drivers modelling ‘should-cost,’ that rationalize spend to what is needed and creating a mechanism to optimize spend by Macro Package. |
Act of estimating next year period. Done at the intersection level of a cost center (or group of cost centers) at Package level using a Driver based (P*Q), Itemized or Lump-sum approach |
Budget guidance validated by leadership at Macro Package Owners, and assigned to each GBU/Function level by Macro-Package |
The budget owner creates bottom-up budget on his/her perimeter of accountability, starting from a zero base. He/She is responsible for planning financial and operational data, leading and guiding the budget preparation, being accountable for the budget inputs and resource allocation, for a defined list of cost centers or group of cost centers. |
In exceptional cases, the budget owner can delegate the preparation to the Budget Preparer (e.g. plant managers, GBU presidents, LT members) |
Budget reviewer is conversant with all rules and regulations applicable to the budget. He reviews the budget submitted to him/her and approves or formulates action plans to adjust the budget proposed |
Budget approval status (In progress, completed) |
This is the lowest level in Anaplan's Organizational hierarchy (level 5), at which budget entries are made. It corresponds to either a cost Center, or a group of cost centers. |
Organizational levels assigned to a user |