01.21.08
CFO Survey Shows Budgeting Headaches and Trends
A study published in December 2007 by Centage and the Institute of Management & Administration (IOMA) said that despite frustrations with spreadsheets, they remain the most common tool for budgeting and forecasting, used by 85 percent of Small to Mid-Sized Businesses (SMB) and 76 percent of Small to Mid-Sized Enterprises (SME), frequently in combination with an Enterprise Resource Planning (ERP) system.
We can relate to this. Irus has been implementing budgeting and planning solutions for the past decade for companies and government agencies that were stuck in “Excel Hell.”
Budgeting trends identified by the survey include:
- Most finance executives are not totally confident in the accuracy of their budgets.
- The overall trend is to link compensation and goal achievement, seen at 47 percent of SMBs and 65 percent of SMEs. The trend is most prevalent at larger companies (82 percent at those with revenue of $500 million and above).
- The larger the company, the more compensation is put in this at-risk category: under 10 percent to 20 percent for SMBs, 10-20 percent for SMEs, and 20 percent or more for larger companies.
- Executives at more than 40 percent of the SMBs/SMEs view their budgets as extremely or very important cash flow management tools, and about 40 percent rate them as somewhat important.
- The most common Key Performance Indicators (KPI) are Net Income/Loss, Gross Profit, Operating Expenses as a Percentage of Sales, and EBIT.
The second most common “pain point” cited was working with spreadsheets or other technology-related issues. Four out of five of these replies expressed frustration specifically with budgeting in Excel spreadsheets, including: the manual and time-consuming process, frequency of errors, difficulties generating reports and rolling up numbers, and the inability to drill down into the numbers or create what-if scenarios.