FP&A (Financial Planning & Analysis) is the finance function that turns accounting into decisions: management reporting, budgeting, forecasting and variance analysis. Accounting records what happened; FP&A explains why and projects what comes next.
What it includes
Management close (P&L, balance sheet, cash flow), annual budget, rolling forecast, budget vs. actual, KPIs and reporting for management and investors.
Example with numbers
Accounting says personnel expense was 120. FP&A says the budget was 100, that the variance comes from two hires brought forward in the Mexican subsidiary, and that the full-year forecast rises by 60.
How Fibady does it
Automates the mechanical part of FP&A for groups with several entities: consolidates from the ERP, compares with budget, projects cash and lets an AI agent explain the variances.