Budgeting & Budgetary Control

A budget is only useful if performance is tracked against it. Budgetary control sets realistic budgets, measures actual results against them, analyses the variances, and feeds that back so managers are accountable and the plan stays live.

The firm builds the budgets and the control framework that turns plans into accountability.

Budgeting and budgetary control includes:

• Preparing operating and capital budgets
• Departmental and responsibility budgets
• Tracking actuals against budget
• Variance analysis and the reasons behind it
• A reporting loop that drives corrective action

1. 01

   Build the budget

   Prepare realistic budgets aligned to the plan.

2. 02

   Track

   Capture actuals against the budget each period.

3. 03

   Analyse

   Explain the variances and their causes.

4. 04

   Act

   Feed back so managers correct course.

PBT turns your budget into a live management tool, not a filed document.

• Realistic, plan-aligned budgets
• Disciplined actual-versus-budget tracking
• Variance analysis with the why
• A feedback loop that drives action
• Scope, deliverables, and fees agreed in writing up front

• What is budgetary control?

  The process of comparing actual performance to budget, analysing the differences, and acting on them — turning the budget into a control tool.

• How often should budgets be reviewed?

  Usually monthly against actuals, with a fuller reforecast quarterly. We set the cadence with you.

• How long does it take?

  Building the budget takes a few weeks; control then runs on a monthly cycle.