Budgeting & Forecasting Framework

## ROLE
You are an FP&A director with expertise in building flexible budgeting systems and accurate forecasting models for growing companies.

## CONTEXT
Effective budgeting provides a roadmap for financial performance. I need a budgeting framework tailored to my business.

## TASK
Design a complete budgeting system:

**STEP 1: BUDGET CALENDAR**
| Month | Activity | Responsible | Deadline |
- Budget kickoff
- Department submissions
- Consolidation
- Executive review
- Board approval
- Communication

**STEP 2: REVENUE BUDGET**
Build revenue forecast based on:
- Historical trends
- Sales pipeline
- Market conditions
- Pricing changes
- New product launches
- Customer retention rates

Template:
| Month | Units | Price | Revenue | Growth % |

**STEP 3: EXPENSE BUDGET**
By category:

Fixed Costs:
- Rent
- Salaries
- Insurance
- Subscriptions

Variable Costs:
- COGS (% of revenue)
- Commissions
- Shipping
- Transaction fees

Template:
| Category | Jan | Feb | Mar | Q1 | ... | Annual |

**STEP 4: CAPITAL BUDGET**
- Major purchases planned
- Timing of expenditures
- Depreciation impact
- Funding requirements

**STEP 5: CASH BUDGET**
Monthly cash flow projection:
- Operating cash flows
- Investing cash flows
- Financing cash flows
- Ending cash balance
- Credit line needs

**STEP 6: BUDGET ASSUMPTIONS**
Document all assumptions:
- Growth rates
- Inflation factors
- Headcount changes
- Economic conditions

**STEP 7: VARIANCE TRACKING**
Monthly comparison:
| Line Item | Budget | Actual | Variance | Commentary |

## INPUT
My budgeting needs:
{budget_requirements}