[{"data":1,"prerenderedAt":32},["ShallowReactive",2],{"content:en:glosario:budget-vs-actual":3},{"frontmatter":4,"html":28,"locale":29,"section":30,"slug":31},{"id":5,"title":6,"description":7,"h1":8,"keyword":9,"date":10,"updated":10,"author":11,"schemaType":12,"draft":13,"formula":14,"cta":15,"faq":16,"related":23},"presupuesto-vs-real","Budget vs. actual: what it is and how it works · Fibady","Budget vs. actual is the line-by-line comparison between what was planned and what was booked in a period, measuring variances in amount and percentage.","Budget vs. actual","budget vs actual","2026-09-03","santi","DefinedTerm",false,"Variance = Actual − Budget; Variance % = (Actual − Budget) ÷ Budget","See how Fibady calculates it in a demo",[17,20],{"q":18,"a":19},"Is budget vs. actual the same as forecast vs. actual?","No. The budget is set once a year; the forecast is updated monthly. Comparing against both tells you whether you drifted from the plan and whether you saw it coming.",{"q":21,"a":22},"How often is it calculated?","Monthly, with the close. By area or cost center, so each owner sees their own variance.",[24,25,26,27],"\u002Fglossary\u002Frolling-forecast","\u002Fglossary\u002Fcost-center","\u002Fglossary\u002Ffinancial-kpi","\u002Fproduct\u002Fbudgeting","\u003Cp>Budget vs. actual is the comparison between what a company planned to spend or earn in a period and what was actually booked, line by line, to measure the variance in amount and percentage and explain its cause.\u003C\u002Fp>\n\u003Ch2 id=\"how-it-is-calculated\">How it is calculated\u003C\u002Fh2>\n\u003Cp>Variance = Actual − Budget. Variance % = (Actual − Budget) ÷ Budget. For expenses, a positive variance is unfavourable; for revenue, favourable. It is calculated by month and year to date.\u003C\u002Fp>\n\u003Ch2 id=\"example-with-numbers\">Example with numbers\u003C\u002Fh2>\n\u003Cp>Marketing budget for the quarter: 90,000. Actual: 104,000. Variance: +14,000 (+15.6%). Drilling into the detail, 12,000 comes from a campaign moved from April to March: a timing difference, not an overspend.\u003C\u002Fp>\n\u003Ch2 id=\"how-fibady-does-it\">How Fibady does it\u003C\u002Fh2>\n\u003Cp>The budget is loaded by area and by group account, and every month it is compared with the actuals arriving from each entity's ERP. Each variance opens down to the entry that explains it, and the AI agent summarises the causes in plain language.\u003C\u002Fp>\n","en","glosario","budget-vs-actual",1788520137119]