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BSF / Modules / Budget System
Module 02

Budget System

Planning, control and plan-vs-actual across the company

Module objective

Turn the budget from a formal spreadsheet into a contract between the team and the business.

Problems it solves
  • The plan is "pulled from thin air" instead of built bottom-up
  • No link between budget, actuals and decisions
  • Each department plans separately from the overall number
  • The budget is agreed once a year and never revisited
What’s included

Module composition Budget System

Revenue Plan

12-month B2B+B2C plan by month · growth % · forecast

Sales Decomposition

Traffic × Conversion × Ticket = bottom-up plan

Budget by Channels

9 channels · marketing ROI · budget by source

Budget by Locations

By B2C location and B2B manager · individual plans

Product Budget

10 products · margin · product mix · priorities

How it works

Process flow

  • 01 Principle: the plan is built bottom-up — Location → Manager → Product → Channel → Total
  • 02 Decomposition confirms the number is realistic: sum of individual plans = company plan
  • 03 Budget structure: P&L budget, cash flow budget (cash gap), payroll budget
  • 04 Budget → actual → decision chain: Strategy → KPI → Budget → Actual → Decision
Result

What the owner gets

Every department knows its budget. Actuals are compared to plan weekly. Deviation → decision.

Connections to other modules
Case

The module in action

"Lumos"

Implemented budgeting, management accounting and financial control.

×2.5 revenue
Next step

Find out if your business needs the Budget System module right now

A BSF Audit will show implementation priorities across all 9 system modules.

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