Budget Review Pocket Deck
Recall the core budget review prompts that connect zero-based funding, variance analysis, and forecasting.
What is the zero-based question for any budget line? If this line started at zero today, what current work, owner, driver, and expected result would justify funding it? Use this when a request is anchored to last year's number. Favorable variance versus under-delivery A favorable variance may mean efficiency, but it may also mean delayed work, missing hiring, or an activity that never happened. Under-budget is not automatically good budget management. Objection: This spend is strategic, so normal budget rules should not apply. Strategic spend still needs a package: objective, driver, expected learning or result, and a trigger for continuing.…
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