[{"data":1,"prerenderedAt":30},["ShallowReactive",2],{"content:en:glosario:fp-a":3},{"frontmatter":4,"html":27,"locale":28,"section":29,"slug":5},{"id":5,"title":6,"description":7,"h1":8,"keyword":9,"date":10,"updated":10,"author":11,"schemaType":12,"draft":13,"cta":14,"faq":15,"related":22},"fp-a","FP&A: what it is and what it includes · Fibady","FP&A (Financial Planning & Analysis) is the finance function that turns accounting into decisions: management reporting, budgeting, forecasting, variances.","FP&A","fp&a","2026-09-03","santi","DefinedTerm",false,"See how Fibady calculates it in a demo",[16,19],{"q":17,"a":18},"Is FP&A the same as accounting?","No. Accounting records what happened and meets the regulatory standard; FP&A analyses why it happened and projects what comes next.",{"q":20,"a":21},"How often is FP&A done?","Monthly, with the management close: budget vs. actual, updated forecast and KPIs. The annual budget is revisited once a year.",[23,24,25,26],"\u002Fglossary\u002Fbudget-vs-actual","\u002Fglossary\u002Frolling-forecast","\u002Fglossary\u002Ffinancial-kpi","\u002Fproduct\u002Ffinancial-reporting","\u003Cp>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.\u003C\u002Fp>\n\u003Ch2 id=\"what-it-includes\">What it includes\u003C\u002Fh2>\n\u003Cp>Management close (P&L, balance sheet, cash flow), annual budget, rolling forecast, budget vs. actual, KPIs and reporting for management and investors.\u003C\u002Fp>\n\u003Ch2 id=\"example-with-numbers\">Example with numbers\u003C\u002Fh2>\n\u003Cp>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.\u003C\u002Fp>\n\u003Ch2 id=\"how-fibady-does-it\">How Fibady does it\u003C\u002Fh2>\n\u003Cp>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.\u003C\u002Fp>\n","en","glosario",1788520148283]