Driver-based Planning, Forecasting and Budgeting

Driver-based Planning, Forecasting and Budgeting

Do you want to champion balanced scorecards with KPIs, driver-based budgeting and rolling financial forecasts at your company? In this third course from Gary Cokins, learn how performance-based budgeting involves the shift from historical reporting to predictive costing with capacity-sensitive driver-based rolling financial forecasts.

5  Reviews   4.6 of 5.0

Course Goal

  • Recognize Problems with the Traditional Annual Budget
  • Recognize the Purpose of a Strategy Map with a Balanced Scorecard and KPIs
  • Review basic concepts of Managerial Accounting Needed for Predictive Costing
  • Calculate Costs from Expenses Based on the Causality Principle
  • Link Strategy/Risk Management to the Budget and Rolling Financial Forecasts
  • Understand the Strategy Map concept for Strategy Execution


  • Consultants
  • Executives and Managers


Lesson Plan

1 Instructor and Course Agenda Preview
Understanding EPM
2 What is Enterprise Performance Management?
Strategy Maps and the Balanced Scorecard
3 Understanding the Strategy Map Architecture
4 Cascading KPIs and Dynamic Strategies
Review of Managerial Accounting
5 The Taxonomy of Accounting
6 Activity-based Costing & Cost Assignment Network
Why is the Annual Budgeting Process Broken?
7 Looking at Spreadsheet Budgeting
Rolling Financial Forecasts
8 Looking at Performance Based Budgeting
Resource Capacity Planning
9 Resource Capacity Planning and Costing
The ROI of Information
10 The ROI of Information / Course Summary
PDF of Course Content
11 Handout


Gary Cokins

4.8 Average Rating

12 Reviews

80 Students

3 Courses

Gary Cokins


I am the founder of Analytics-Based Performance Management LLC. It provides advisory services to organizations, consulting firms, and software vendors with their challenges with how to get started, implement, and get leverage from enterprise corporate performance management (EPM / CPM) methods. These include activity-based costing (ABC), customer profitability value analysis, analytics, driver-based budgeting and rolling financial forecasts, strategy maps, balanced scorecard KPIs, dashboards PIs, and enterprise risk management (ERM).

More Courses by Gary Cokins:

Analytics-Based Enterprise Performance Management
Analytics-Based Enterprise Performance Management

Learn how Enterprise Performance Management (EPM) is the seamless integration of many managerial methods including st...


Average Rating

Measuring and Managing Customer Profitability
Measuring and Managing Customer Profitability

Today’s customers view suppliers’ products and service lines as commodities.  We often find that the...


Average Rating

View All Courses

Student Feedback


Average Rating


Annual Subscription to All Courses

Or subscribe to this course for


Training 5 or more people?

Unlimited access for your entire SAP team including admin platform and premium reporting.

SAP Training for Businesses

Language: English
Level: Intermediate
Duration: 1.5 hours
Type:  Instructor-led
Category: SAP Financials

SAP students


student views.
Join them!

Related Courses