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MAIVENmodelmarts

mart_budget_vs_actual

beta
mart table

Budget vs posted actual, by account, cost center, and period.

Lineage Builds
Definition

One row per (period × cost_center × gl_account) with the approved `budget_amount`, the posted `actual_amount` (sum(debit) - sum(credit) from the trial balance), and `variance_amount` (actual - budget). FULL JOIN so budget-only and actual-only cells both appear.

What it means
Watch out for
  • highReading variance sign without account context

    `variance_amount = actual - budget`. On expense accounts positive is overspend; on revenue accounts positive is favourable. Always read the sign relative to `account_type`.

  • mediumExpecting budget for every account

    Only budgeted (period × cost_center × account) cells carry a non-zero `budget_amount`; un-budgeted actuals show budget 0 and a full-amount variance. That is by design (FULL JOIN), not a bug.

Questions this answers
  • “Which cost centers are over budget this period?”
  • “Largest budget variances by account this quarter.”
Related metrics
16 of 16
Column
Type
Description
Tests · PII
period_id
UInt64
FK to the fiscal period. Part of the grain.
1 test
period_code
String
Period code. Nullable if the period dimension is missing.
fiscal_year
Int16
Fiscal year. Int16.
period_month
Int16
Calendar month 1..12. Int16.
period_month_start
Date
Month bucket — toStartOfMonth(period start).
cost_center_id
UInt64
FK to the cost center. Part of the grain.
1 test
cost_center_code
String
Cost-center code. Nullable.
cost_center_name
String
Cost-center display name. Nullable.
cost_center_region
Nullable(String)
Cost-center region. Nullable.
gl_account_id
UInt64
FK to the GL account. Part of the grain.
1 test
account_code
String
GL account code. Nullable.
account_name
String
GL account name. Nullable.
account_type
String
asset / liability / equity / revenue / expense. Nullable.
budget_amount
Decimal(18, 2)
Approved budget for the cell. Decimal(18,2). Zero when un-budgeted.
1 test
actual_amount
Decimal(18, 2)
Posted GL actual (debit - credit) for the cell. Decimal(18,2).
1 test
variance_amount
Decimal(18, 2)
actual - budget. Decimal(18,2).
1 test