← Finance & Accounting
FINANCIAL · KPI · LAGGING
PBT vs budgetFN-01
ACTUAL VS PLAN
DEFINITION
- Formula
- actual ÷ budgeted PBT
- Unit / direction
- pct · higher better
- Source system
- T24 → DWH + Finance
- Refresh
- daily_t1
- Target
- FY plan
- Target status
- From an ACF document
- Baseline in context/
- Jan-26 (12.7) bn, 43.5% of budgeted loss
OWNERSHIP — two roles, two people (R-G-02)
Metric owner — owns the target and the result
Chief Accountant
Data owner — owns the source system and pipeline
IT System Planning
Both proposed by Ikigai and awaiting ACF confirmation (DEC-02).
GUARD METRIC — the check on this number (R-G-06)
Forecast accuracy
FN-10
—
No data
no series
UNMEASUREDforecast − actual\\○ NOT REPORTED
Chief Accountant·IT System Planning
A headline KPI is resolved with its guard, so the pairing cannot be forgotten by the UI.
COMMENTARY — why the number is what it is
No commentary recorded for this metric. A red tile with no explanation is the failure mode the current monthly pack already has.
Commentary is attached to the metric and period, not to a slide. It survives the month — which is what makes a variance reviewable at the next meeting instead of re-argued. Prototype — read-only fixtures; at fullstack this is the COMMENT table with author identity from AD.