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Kit FP&A-Analyse

Jahresbudget, Rolling Forecast, Abweichungsanalyse, monatlicher Management-Bericht, Unit Economics und Spezifikation des Finanzmodells.

Schritt 1

Planung

  1. Annual Budget Template (FP&A Operating Plan)

    Vollständig

    Annual budget pack: targets, calendar, assumptions, revenue drivers, headcount, opex, capex, three statements, sensitivities, phasing, sign-off

    FP&A practice; FAST Standard 02c (by reference)

  2. Rolling Forecast Template (Driver-Based, Forecast Accuracy)

    Vollständig

    Driver-based rolling forecast: horizon, driver owners, bridges, revenue, cost, headcount and cash outlook, scenarios, MAPE and bias, decisions

    FP&A practice; Beyond Budgeting principles (names); FAST Standard 02c (by reference)

  3. 13-Week Cash Flow Forecast Template (Direct Method)

    Vollständig

    Direct-method weekly cash forecast: opening cash and facilities, receipts and disbursements by category, weekly roll, headroom vs minimum, variance and bridge, levers

    Corporate treasury practice (direct method); IAS 7 (name only)

  4. Investment Appraisal Template (NPV, IRR, MIRR, Payback)

    Vollständig

    Options, incremental cash flows, assumptions, WACC and hurdle, NPV, IRR, MIRR, payback, PI (KaTeX), sensitivity, switching values, scenarios

    Green Book 2026 (UK public sector); OMB Circular A-94 (1992, reinstated 2025)
Schritt 2

Überwachung

  1. Budget Variance Analysis Template (Price, Volume, Mix)

    Vollständig

    Budget versus actual: thresholds, price, volume, mix and FX variances, margin, opex, headcount, capex and cash bridges, root causes, actions

    Management accounting practice (price, volume, mix variance)

  2. Monthly Management Report Template (CFO Pack, KPIs, Covenants)

    Vollständig

    Headlines, KPI dashboard, P&L vs budget and prior year, balance sheet, cash and net debt, covenant headroom, segments, forecast, MPM/APM reconciliations

    ESMA APM Guidelines (ESMA/2015/1415); SEC Regulation G and Reg S-K Item 10(e); IFRS 18 (name)
Schritt 3

Evaluierung und Sicherheit

  1. Unit Economics Analysis Template (CAC, LTV, Payback, Cohorts)

    Vollständig

    Unit definition, revenue and contribution per unit, CAC by channel, cohort retention, discounted LTV (KaTeX), payback, sensitivities, reconciliation to ledger

    SEC Release 33-10751 (KPI disclosure); SEC Regulation G; ESMA APM Guidelines
Schritt 4

Umsetzung

  1. Financial Model Specification Template (FAST Standard)

    Vollständig

    Model purpose, timeline, sheet map, inputs register, calculation blocks, outputs, FAST conventions, scenarios, checks, version control, tests, limitations

    FAST Standard 02c (CC BY 4.0); ICAEW Financial Modelling Code (name)