The lodge plans the season account by account.
Track
Reports and planning
Phase
Plan the season
Starts with
No plan
Ends with
Budget in use
Planned amounts per account and month become the yardstick for actuals and the forecast.
Accounting opens Accounting → Budgets.
Budgets follow the organization's seasons.
Groups add up their accounts.
This is the key moment of the journey: the plan becomes the yardstick. This is the key moment of the journey.
A shortfall is not carried to the next month.
Owns money movement, registers, and reconciliation.
Reads the commercial picture and escalates exceptions.
Planned amounts beside actuals in the Income Statement.
Why: Judge the season against the plan.
A budget is the plan the forecast falls back on.