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page 1 of 15
This Excel workbook was generated by ModelSheet on December 25, 2009, except for this worksheet of comments.
Copyright 2009 ModelSheet Software, LLC
ModelSheet and the ModelSheet logo are registered trademarks of ModelSheet Software, LLC.
page 2 of 15
Activity-Based Budget
Organization: ABC, Inc.
Inputs
Shaded cells are input cells. You can enter data in them.
Formulas in shaded cells are starting suggestions. You can overwrite them.
Organization Name
ABC, Inc.
Expense Data
Activity Data
Activity Drivers of Expense Accounts
1/1/2010 - 6/30/2010
7/1/2010 - 12/31/2010
Activity-Based Budget
Organization: ABC, Inc.
History
History Time Range
1/1/2010 - 6/30/2010
Feb 2010
Mar 2010
Apr 2010
May 2010
Jun 2010
2010
Total
Expense History
Cost Center A
$0
$0
$0
$0
$0
$0
$0
$0
Cost Center B
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Variable Expense
Fixed Expense
Activity Counts
Activity-Based Budget
Organization: ABC, Inc.
Activity Costs
Expense Budget by Activity
Expense Budget by Activity and Cost Center
Expense Budget by Activity and Time
Expense Budget by Activity, Detail
Activity-Based Budget
Organization: ABC, Inc.
Budget
History Time Range
1/1/2010 - 6/30/2010
7/1/2010 - 12/31/2010
Expense Budget
Cost Center A
$0
Cost Center A
$0
Cost Center B
$0
Cost Center B
$0
Total
$0
Total
$0
Variable Expense
Fixed Expense
Activity Counts
Activity-Based Budget
Organization: ABC, Inc.
Budget by Time
History Time Range
1/1/2010 - 6/30/2010
7/1/2010 - 12/31/2010
Aug 2010
Sep 2010
Oct 2010
Nov 2010
Dec 2010
2010
Total
Expense Budget
Cost Center A
$0
Cost Center A
$0
$0
$0
$0
$0
$0
$0
$0
Cost Center B
$0
Cost Center B
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Variable Expense
Fixed Expense
Activity Counts
Activity-Based Budget
Organization: ABC, Inc.
Actual vs Budget
Budget Time Range
7/1/2010 - 12/31/2010
Aug 2010
Sep 2010
Oct 2010
Nov 2010
Dec 2010
2010
Total
Expense Budget
Cost Center A
$0
$0
$0
$0
$0
$0
$0
$0
Cost Center B
$0
$0
$0
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
$0
$0
$0
Actual Expense
Expense Variance
Activity Counts
Activity-Based Budget
Organization: ABC, Inc.
Cost Center 1 Cost Center A
History Time Range
1/1/2010 - 6/30/2010
7/1/2010 - 12/31/2010
Total Expense
Jul 2010
Expense History
Aug 2010
Sep 2010
Oct 2010
Nov 2010
Dec 2010
2010
Total
Expense Budget
Labor
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Overhead
$0
Overhead
$0
$0
$0
$0
$0
$0
$0
$0
Subtotal
$0
Subtotal
$0
$0
$0
$0
$0
$0
$0
$0
Variable Expense
Fixed Expense
Activity-Based Budget
Organization: ABC, Inc.
Cost Center 2 Cost Center B
History Time Range
1/1/2010 - 6/30/2010
7/1/2010 - 12/31/2010
Total Expense
Jul 2010
Expense History
Aug 2010
Sep 2010
Oct 2010
Nov 2010
Dec 2010
2010
Total
Expense Budget
Labor
$0
Labor
$0
$0
$0
$0
$0
$0
$0
$0
Material
$0
Material
$0
$0
$0
$0
$0
$0
$0
$0
Subtotal
$0
Subtotal
$0
$0
$0
$0
$0
$0
$0
$0
Variable Expense
Fixed Expense
Activity-Based Budget
Organization: ABC, Inc.
Formulas
Variable
Display As
Dimension Index
Activities_Dim
Activities_Dim
Activities
Data: Diminfo("Activities")
Activity_Actual_Time
Activity_Budget
Activity Budget
Activity_Budget_Growth_pct_Period
Activities
Data: (1+Activity_Budget_Growth_pct_Yr)^(1/periods_per("year"))-1
Activity_Budget_Growth_pct_Yr
Activity_Budget_Time
Activity Budget
Activities
Data: Activity_Budget_Time_In
Activity_Budget_Time_In
Activity Budget
Activities
Activity_Description
Activity_History
Activity History
Activity_History_tsum
Activity History
Activities
Activity_Variance_pct_Time
Activity Variance %
Activities
Roll-up: Activity_Variance_Time/Activity_Budget_Time
Activity_Variance_Time
Activities
Data: Activity_Actual_Time-Activity_Budget_Time
Driver_Num
Driver Num
Driver_Counters
Expense_Actual_Time
Actual Expense
Expense_Budget
Expense Budget
Expense_Accts
Data: Expense_Fixed_Budget+ExpVar_Budget
Expense_Budget_Time
Expense Budget
Expense_Accts
Data: ExpVar_Budget_Time+Expense_Fixed_Budget_Time
Expense_Fixed_Budget
Expense_Accts
Data: Expense_Fixed_Budget_Time
Expense_Fixed_Budget_Time
Expense_Accts
Data: Expense_Fixed_Time
Expense_Fixed_History
Expense_Accts
Data: Expense_Fixed_Time
Expense_Fixed_History_tsum
Expense_Accts
Data: Expense_Fixed_History
Expense_Fixed_Time
Fixed Expense
Expense_Accts
Data: preve(0)
Expense_History
Expense History
Expense_Accts
Data: preve(0)
Expense_History_tsum
Expense History
Expense_Accts
Expense_Variance_pct_Time
Expense Variance %
Expense_Accts
Roll-up: Expense_Variance_Time/Expense_Budget_Time
Expense_Variance_Time
Variance - Expense
Expense_Accts
Data: Expense_Actual_Time-Expense_Budget_Time
ExpVar_Budget
Expense_Accts
Data: ExpVar_Budget_Drivers_Time
ExpVar_Budget_Activities
Expense_Accts, Activities
Data: ExpVar_Budget_Activities_Time
ExpVar_Budget_Activities_Time
Expense_Accts, Activities
Data: if(iserror(match(diminfo("Activities"), ranged("Driver_Counters", ExpVar_Drivers), 0)), 0, index(ranged("Driver_Counters", ExpVar_Budget_Drivers_Time), match(diminfo("Activities"), ranged("Driver_Counters", ExpVar_Drivers), 0)))
ExpVar_Budget_Drivers_Time
Driver_Counters, Expense_Accts
Data: if(iserror(match(ExpVar_Drivers, ranged("Activities", Activities_Dim), 0)), 0, ExpVar_Driver_Coef_Num*index(ranged("Activities", Activity_Budget_Time), match(ExpVar_Drivers, ranged("Activities", Activities_Dim), 0)))
ExpVar_Budget_Time
Expense_Accts
Data: ExpVar_Budget_Drivers_Time
ExpVar_Driver_Coef
Driver_Counters, Expense_Accts
Data: ExpVar_Driver_Ratio_Hist
ExpVar_Driver_Coef_Num
Coefficient
Driver_Counters, Expense_Accts
ExpVar_Driver_Ratio_Hist
Driver_Counters, Expense_Accts
Data: if(ExpVar_Drivers=" ", " ", if(iserror(match(ExpVar_Drivers, ranged("Activities", Activities_Dim), 0)), " ", ExpVar_History*ExpVar_Driver_Wgts_Normed/index(ranged("Activities", Activity_History_tsum), match(ExpVar_Drivers, ranged("Activities", Activities_Dim), 0))))
ExpVar_Driver_Wgts_In
ExpVar_Driver_Wgts_Normed
Expense_Accts, Driver_Counters
Formula / Data
Data: Activity_History
Data: Expense_History
ExpVar_Drivers
Activity Drivers
ExpVar_Drivers_Count
Expense_Accts, Driver_Counters
ExpVar_History
Expense_Accts
Data: Expense_History-Expense_Fixed_History
ExpVar_History_tsum
Expense_Accts
Data: ExpVar_History
Organization_Name
Organization Name
Time_Budget
Time Budget
Global
Data: preve(0)+1/periods_per("year")
Time_Dates_Budget
Global
Data: current_date()
Time_Dates_History
Global
Data: current_date()
Time_Range_Budget
Global
Time_Range_History
Global
Activity-Based Budget
Organization: ABC, Inc.
Labels
Model Start
1/1/2010
Variable
Display Label
Comment
Activities_Dim
Activities_Dim
This variable stores the display names of the items in dimension 'Activity Drivers'. This
variable is used internally and can be ignored by the user.
Activity_Actual_Time
Actual activity counts for each activity driver, for each time period in the budget time range
Activity_Budget
Activity Budget
Forecasted total activity count for each activity driver during the entire budget time range
Activity_Budget_Growth_pct_Period
The rate of growth of activity level per time period during the budget time range
Activity_Budget_Growth_pct_Yr
The annual rate of growth of activity level during the budget time range
Activity_Budget_Time
Activity Budget
Forecasted activity levels for each activity driver, for each time period in the budget time
range
Activity_Budget_Time_In
Activity Budget
Forecasted activity levels for each activity driver, for each time period in the budget time
range.
The values are computed from the total budgeted activity counts and activity growth rates
above. You can override these values by entering numbers or formulas directly in the shaded
cells.
Activity_Description
Activity_History
Activity History
Activity_History_tsum
Activity History
Historical activity counts for each activity that drives expense, summed over history time
Activity_Variance_pct_Time
Activity Variance %
Variance percent for Activity Count = (Actual Activity Count) / (Budgeted Activity Count) -1, by
Activity Driver by time period in the budget time range
Activity_Variance_Time
Variance of Activity Count = Actual Activity Count - Budgeted Activity Count, by Activity Driver
by time period in the budget time range
Driver_Num
Driver Num
Expense_Actual_Time
Actual Expense
Actual total expense for each expense account, during the budget time period
Expense_Budget
Expense Budget
Forecasted total expense for each expense account, during the budget time period
Expense_Budget_Time
Expense Budget
For each expense account, the forecasted expense during the budget time period
Expense_Fixed_Budget
For each expense account, the budgeted fixed portion of expense for budget time
Expense_Fixed_Budget_Time
For each expense account, the budgeted fixed portion of expense for the budget time period
Expense_Fixed_History
For each expense account, the history of the fixed portion of expenses. This amount is
subtracted from total expense history to obtain the variable expense history
Expense_Fixed_History_tsum
For each expense account, the history of the fixed portion of expenses, summed over history
time. This amount is subtracted from total expense history to obtain the variable expense
history
Expense_Fixed_Time
Fixed Expense
For each expense account, the history and budget of the fixed portion of expenses.
Expense_History
Expense History
Expense_History_tsum
Expense History
For each expense account, the history of expenses, summed over history time
Expense_Variance_pct_Time
Expense Variance %
Variance percent for total expense = (Actual Expense) / (Budgeted Expense) -1, by Activity
Driver by time period in the budget time range
Expense_Variance_Time
Variance - Expense
Variance of total Expense = Actual Expense - Budgeted Expense, by Activity Driver by time
period in the budget time range
ExpVar_Budget
Total budgeted variable expenses during the budget time period, segmented by expense
account (but by time period)
ExpVar_Budget_Activities
Budgeted variable expenses, segmented by activity, by expense type, and by time period
ExpVar_Budget_Activities_Time
Budgeted variable expenses, segmented by activity, by expense type, and by time period
ExpVar_Budget_Drivers_Time
Budgeted variable expenses, segmented by expense account, by activity driver, and by time
period
ExpVar_Budget_Time
Budgeted variable expenses, segmented by expense account and by time period (but not by
activity driver)
ExpVar_Driver_Coef
Expense amount per activity count, for each expense account and for each activity driver in
the budget
ExpVar_Driver_Coef_Num
Coefficient
For each expense account, the coefficient of each relevant activity driver in the budget for
variable expense
ExpVar_Driver_Ratio_Hist
For each expense account and each relevant activity driver, the historical ratio (variable
expense) / (activity level) / (number of drivers for this expense account). This ratio allocates
the historical expense evenly among the activity drivers for each expense account.
ExpVar_Driver_Wgts_In
Weights for splitting historical expense over drivers of an expense account, unnormalized
ExpVar_Driver_Wgts_Normed
Weights for splitting historical expense over drivers of an expense account, normalized
ExpVar_Drivers
Activity Drivers
For each expense account, a list of relevant activity drivers for that variable expense. In the
customizable model, you can specify the maximum number of drivers for any expense
account.
ExpVar_Drivers_Count
This variable counts the number of activity drivers that drive each expense account. When
computing the historical cost coefficient, this variable is used to divide the historical expense
in each account evenly among the drivers of that account.
ExpVar_History
ExpVar_History_tsum
For each expense account, the history of expenses, summed over history time
Organization_Name
Organization Name
Time_Budget
Time Budget
Time_Dates_Budget
Time_Dates_History
Time_Range_Budget
The time period for the budget, expressed as a string or number. This data is for display only;
it is not used in the model.
Time_Range_History
The time period for historical data, expressed as a string or number. This data is for display
only; it is not used in the model.
Dimension (item)
Display Item As
Total As
Level As
Comment
Activities
Activities
Total
Activity
Sales_Units_A
Sales Units A
Sales_Units_B
Sales Units B
Driver_Counters
Driver Counters
Driver_1
Driver 1
Driver_2
Driver 2
Expense_Accts
Cost_Center_A
Total
Driver_Counter
Total
Expense_Accts
Cost Center A
Subtotal
Expense_Accts
Labor
Overhead
Overhead
Cost Center B
Labor
Labor
Material
Material
Names that count the activity drivers for each expense account. The names are of no
importance.
Driver_Counter
Expense Accts
Labor
Cost_Center_B
Activity_Metrics
Expense Accts 2
Subtotal
Expense accounts whose budgets are driven by the activities tracked in the model