FP&A 애널리스트 키트
연간 예산, 롤링 포캐스트, 차이 분석, 월간 경영 보고서, 유닛 이코노믹스, 재무 모델 명세서.
계획
Annual Budget Template (FP&A Operating Plan)
전체Annual budget pack: targets, calendar, assumptions, revenue drivers, headcount, opex, capex, three statements, sensitivities, phasing, sign-off
FP&A practice; FAST Standard 02c (by reference)Rolling Forecast Template (Driver-Based, Forecast Accuracy)
전체Driver-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)13-Week Cash Flow Forecast Template (Direct Method)
전체Direct-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)Investment Appraisal Template (NPV, IRR, MIRR, Payback)
전체Options, 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)
모니터링
Budget Variance Analysis Template (Price, Volume, Mix)
전체Budget 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)Monthly Management Report Template (CFO Pack, KPIs, Covenants)
전체Headlines, 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)