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Budgeting - Mind Map

- Budgeting
- Plan
- Scope
- Corporate
- Divisional
- Departmental
- ...others
- Type
- Sales
- Marketing
- Production
- Staff
- ...others
- Objectives
- New
- Objective 1
- ...others
- Ongoing
- Objective 1
- ...others
- Obsolete
- Budget period
- Team
- Managers
- Accountant
- ...others
- Gather information
- Requirements
- Factors impacting budget
- Internal
- External
- Costs
- Revenues
- Performance against last budget
- Create estimates
- Revenues
- Timing
- Volumes
- Amounts
- Uncertainties
- Costs
- Timing
- Quantities
- Amounts
- Uncertainties
- Finalize
- Question the estimates
- Question the assumptions
- "What if" questions
- Monitor
- Compare budget with actual
- Adverse variances
- Favorable variances
- Actions required
- Pricing change?
- Marketing change?
- Production change?
- ...others
- Update budget
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