Budget and financial management. The story behind the numbers

(demonstration on a living organism… not presentation)

By Grzegorz Kopaczewski

Wikimedia Poland

Numbers are real, objective, eternal and unchanging entities.

This is confirmed by Plato and the lady from the tax office

Numbers are universal language, the combination of numbers makes a story

1. Exposition - the protagonist’s past and current state

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2. Rising action - protagonist finds the goal or gets into troubles

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3. More action - protagonist gathers the resources

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4. Much more action - protagonist plans the action

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5. Rising action - protagonist is on a way to achieve the goal

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6. Trouble - conflicts are growing, resources are shrinking

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7. Climax - protagonist success or fails

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8. Resolution

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1. Exposition - the protagonist’s past and current state

What went wrong and what went well in the past. How we were doing in 2023

1. Exposition - the protagonist’s past and current state

What went wrong and what went well in the past. How we’re doing…

2. Rising action - protagonist finds the goal or gets into troubles

Winter

is

coming

3. More action - protagonist gathers the resources

Revenue plan 2024

4. Much more action - protagonist plans the action

Budget 2024

5. Rising action - protagonist is on a way to achieve the goal

At the beginning everything

is

OK

Ad. 5. Let’s go into real numbers (almost Platonic sense)

=SUMA.JEŻELI(Rozliczenia!D:D;A3;Rozliczenia!F:F)+SUMA.JEŻELI(ZUSPIT!D:D;A3;ZUSPIT!F:F)

6. Trouble - conflicts are growing, resources are shrinking

Circumstances change,

we need to adjust

Ad. 6. We have spent too much!

7. Climax - protagonist success or fails

The truth is revealed

8. Resolution - protagonist realizes that he succeeded thanks to companions he works with

The team

TIPS

• base your plan on the past ones (you won’t miss a cost)

​

• start planning with revenue

​

• fixed costs go first (salaries, rents, taxes…)

​

• divide the budged into categories, groups, iron and reserve parts

​

• update the spendings and revenues regularly, observe

​

• don’t forget about additional costs (taxes, mostly…)

​

• don’t be afraid of spreadsheets, use your imagination

​

• be transparent (internally and outside)

​

• be flexible and don’t panic!

​

• trust co-workers

TIPS

• base your plan on the past ones (you won’t miss a cost)

​

• start planning with revenue

​

• fixed costs go first (salaries, rents, taxes…)

​

• divide the budged into categories, groups, iron and reserve parts

​

• update the spendings and revenues regularly, observe

​

• don’t forget about additional costs (taxes, mostly…)

​

• don’t be afraid of spreadsheets, use your imagination

​

• be transparent (internally and outside)

​

• be flexible and don’t panic!

​

• trust co-workers

TIPS

• base your plan on the past ones (you won’t miss a cost)

​

• start planning with revenue

​

• fixed costs go first (salaries, rents, taxes…)

​

• divide the budged into categories, groups, iron and reserve parts

​

• update the spendings and revenues regularly, observe

​

• don’t forget about additional costs (taxes, mostly…)

​

• don’t be afraid of spreadsheets, use your imagination

​

• be transparent (internally and outside)

​

• be flexible and don’t panic!

​

• trust co-workers

TIPS

• base your plan on the past ones (you won’t miss a cost)

​

• start planning with revenue

​

• fixed costs go first (salaries, rents, taxes…)

​

• divide the budged into categories, groups, iron and reserve parts (not too general, not too detailed)

​

• update the spendings and revenues regularly, observe

​

• don’t forget about additional costs (taxes, mostly…)

​

• don’t be afraid of spreadsheets, use your imagination

​

• be transparent (internally and outside)

​

• be flexible and don’t panic!

​

• trust co-workers

TIPS

• base your plan on the past ones (you won’t miss a cost)

​

• start planning with revenue

​

• fixed costs go first (salaries, rents, taxes…)

​

• divide the budged into categories, groups, iron and reserve parts

​

• update the spendings and revenues regularly, observe

​

• don’t forget about additional costs (taxes, mostly…)

​

• don’t be afraid of spreadsheets, use your imagination

​

• be transparent (internally and outside)

​

• be flexible and don’t panic!

​

• trust co-workers

TIPS

• base your plan on the past ones (you won’t miss a cost)

​

• start planning with revenue

​

• fixed costs go first (salaries, rents, taxes…)

​

• divide the budged into categories, groups, iron and reserve parts

​

• update the spendings and revenues regularly, observe

​

• don’t forget about additional costs (taxes, mostly…)

​

• don’t be afraid of spreadsheets, use your imagination

​

• be transparent (internally and outside)

​

• be flexible and don’t panic!

​

• trust co-workers

TIPS

• base your plan on the past ones (you won’t miss a cost)

​

• start planning with revenue

​

• fixed costs go first (salaries, rents, taxes…)

​

• divide the budged into categories, groups, iron and reserve parts

​

• update the spendings and revenues regularly, observe

​

• don’t forget about additional costs (taxes, mostly…)

​

• don’t be afraid of spreadsheets, use your imagination

​

• be transparent (internally and outside)

​

• be flexible and don’t panic!

​

• trust co-workers

TIPS

• base your plan on the past ones (you won’t miss a cost)

​

• start planning with revenue

​

• fixed costs go first (salaries, rents, taxes…)

​

• divide the budged into categories, groups, iron and reserve parts

​

• update the spendings and revenues regularly, observe

​

• don’t forget about additional costs (taxes, mostly…)

​

• don’t be afraid of spreadsheets, use your imagination

​

• be transparent (internally and outside)

​

• be flexible and don’t panic!

​

• trust co-workers

TIPS

• base your plan on the past ones (you won’t miss a cost)

​

• start planning with revenue

​

• fixed costs go first (salaries, rents, taxes…)

​

• divide the budged into categories, groups, iron and reserve parts

​

• update the spendings and revenues regularly, observe

​

• don’t forget about additional costs (taxes, mostly…)

​

• don’t be afraid of spreadsheets, use your imagination

​

• be transparent (internally and outside)

​

• be flexible and don’t panic!

​

• trust co-workers

TIPS

• base your plan on the past ones (you won’t miss a cost)

​

• start planning with revenue

​

• fixed costs go first (salaries, rents, taxes…)

​

• divide the budged into categories, groups, iron and reserve parts

​

• update the spendings and revenues regularly, observe

​

• don’t forget about additional costs (taxes, mostly…)

​

• don’t be afraid of spreadsheets, use your imagination

​

• be transparent (internally and outside)

​

• be flexible and don’t panic!

​

• trust co-workers

Thanks!

Photos

1.By © Marie-Lan Nguyen / Wikimedia Commons, Public Domain, https://commons.wikimedia.org/w/index.php?curid=7831217 CC-BY-2.5

2.Public domian: gov.pl: https://www.podlaskie.kas.gov.pl/urzad-skarbowy-w-augustowie/wiadomosci/aktualnosci/-/asset_publisher/I9Ki/content/dyzury-podatkowe-w-urzedzie-skarbowym-w-augustowie?redirect=https%3A%2F%2Fwww.podlaskie.kas.gov.pl%2Furzad-skarbowy-w-augustowie%3Fp_p_id%3D101_INSTANCE_Py89%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3D_118_INSTANCE_tv0J__column-1%26p_p_col_count%3D1

3. HikaruAmano https://commons.wikimedia.org/wiki/File:Winter_Is_Coming_(57167544).jpeg CC-BY-3.0

4. hedera.baltica https://commons.wikimedia.org/wiki/File:Winter_is_coming_(23276249716).jpg CC-BY-SA-2.0

5. Frank Kovalchek https://commons.wikimedia.org/wiki/File:Guess_who_is_coming_to_dinner%3F_(8351809331).jpg CC-BY-2.0

6. Jacek Durski.

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