What's included

• Fewer budget surprises (detection & speed)

  Early-warning lead time: time between first overspend signal and month-end. Target: ≤ 2 business days from threshold breach to visibility. Issues surfaced automatically: count of categories with Overspend > 0 shown on Variance page. Target: 100% of overspends are visible on day they occur.

• Lower overspend and tighter variance (impact)

  Overspend share of budget (monthly): SUM(Overspend) / SUM(Budget). Target: ≤ 3–5% by month-end after 1–2 cycles. % categories within budget: categories with Actual+ ≤ Budget. Target: ≥ 70% by day-25 of the month (or pro-rata if you use daily budget).

• Faster close / less manual effort (efficiency)

  Hours saved on BvA prep: reported by finance lead. Target: 10–20 hrs/month reduction. Close cycle: days to final BvA sign-off. Target: 30–50% faster vs baseline month.

• Better composition (mix) and forecasting (quality)

  Entropy (mix health) normalization (0–1): higher = balanced spend. Target: raise low-entropy categories by ≥ 0.05–0.10 in 60 days (or defend high entropy if concentration is intentional). Forecast error (next-month MAPE on expenses): after using Momentum & mix. Target: ≥ 20% improvement by the 2nd cycle.

• Governance & adoption (behavior)

  Single source of truth: all BvA views read from the same model. Target: 0 conflicting numbers across decks/emails post-go-live. Adoption: weekly active viewers / stakeholders who open the dashboard. Target: ≥ 80% of the intended audience, and fewer status meetings covering the same ground.