Statutory vs. Managerial

In a Planning & Budgeting project view we typically talk about:

• A managerial / destination income statement;
• A data entry stage for all the measures involved into the budget process;
• A phase of calculating the Sales, Opex, Capex, HR budgets;
• Different dimensions and cubes analysis involved;
• Allocation drivers and standard or complex calculation algorithms.

In an EPM project it is good to immediately share with controllers a mapping analysis between the information of the managerial vs. statutory income statement.