Expenditure vs Budget¶
Metadata¶
| Property | Value |
|---|---|
| Type | kpi |
| Domain | finance |
| Status | active |
| Version | 1.0 |
| Owner | Finance Manager |
| Steward | Finance Team |
Definition¶
The relationship between actual expenditure and budgeted expenditure, used to assess spending discipline across accounts and cost centres.
Purpose¶
Supports budgeting and expenditure control decisions and flags overspending before it materially affects financial performance.
Target¶
Expenditure variance within an agreed tolerance of budget.
Thresholds¶
critical: Expenditure variance exceeds agreed tolerance without an approved reforecast
warning: Expenditure variance approaching agreed tolerance
target: Expenditure within budget tolerance
Supporting Metrics¶
- finance.expenditure
- finance.expenditure_variance
Dimensions¶
- department
- cost_centre
- period
Review Frequency¶
Monthly
Source¶
This page is generated from the canonical definition definitions/kpis/finance.expenditure_vs_budget.yaml.
Do not edit this generated page directly.