Budget Creation Workflow
This skill provides a structured workflow for comprehensive budget development using the budget-planner agent.
Workflow Overview
The budget creation workflow follows 6 phases:
| Phase |
Name |
Description |
| 1 |
Planning |
Define budget scope, methodology, timeline |
| 2 |
Assumption Development |
Document all budget assumptions |
| 3 |
Line Item Build |
Build detailed budget by line item |
| 4 |
Consolidation |
Consolidate and review totals |
| 5 |
Approval |
Obtain required approvals |
| 6 |
Documentation |
Finalize with version control |
Phase 1: Planning
MANDATORY: Define budget parameters before building
Questions to Answer
| Question |
Purpose |
| What is the budget period? |
Sets time scope |
| What methodology will be used? |
Incremental vs ZBB |
| Who are the budget owners? |
Establishes accountability |
| What is the timeline? |
Sets deadlines |
| What are the constraints? |
Defines boundaries |
Methodology Selection
| Method |
When to Use |
Characteristics |
| Incremental |
Stable operations |
Prior year + adjustments |
| Zero-Based |
Cost reduction |
Every item justified |
| Driver-Based |
Scalable operations |
Tied to activity drivers |
| Top-Down |
Corporate targets |
Allocate from total |
| Bottom-Up |
Department input |
Aggregate from detail |
Blocker Check
If ANY of these are unclear, STOP and ask:
- Budget period
- Methodology choice
- Approval requirements
- Timeline constraints
Phase 2: Assumption Development
MANDATORY: Document ALL assumptions before building
Required Assumptions
| Category |
Examples |
| Revenue |
Growth rate, pricing, volume |
| Headcount |
Hiring plan, attrition, merit |
| Inflation |
General inflation, specific items |
| Timing |
Seasonality, project timing |
| Strategic |
Initiatives, investments |
Assumption Documentation Standard
| Element |
Requirement |
| Assumption statement |
Clear, specific description |
| Value |
Quantified assumption |
| Rationale |
Why this assumption |
| Owner |
Who owns this assumption |
| Sensitivity |
Impact if wrong |
Anti-Rationalization
| Rationalization |
Why It's WRONG |
Required Action |
| "Same as last year" |
Each budget is independent |
RE-EVALUATE assumption |
| "Industry standard" |
Industry varies |
CITE specific basis |
| "Conservative estimate" |
Conservative needs quantification |
DEFINE conservatism |
Phase 3: Line Item Build
Dispatch to specialist with full context
Agent Dispatch
Task tool:
subagent_type: "budget-planner"
model: "opus"
prompt: |
Build budget per these specifications:
**Period**: [budget period]
**Type**: [annual/departmental/project]
**Methodology**: [from Phase 1]
**Assumptions**:
[From Phase 2]
**Constraints**:
[Any targets or limitations]
**Prior Period Reference**:
[Attach prior budget/actuals]
**Required Output**:
- Line item detail with owners
- Assumption linkage for each item
- Variance to prior period
- Monthly/quarterly phasing
Required Output Elements
| Element |
Requirement |
| Budget Summary |
High-level totals |
| Line Item Detail |
Every line with owner |
| Assumptions |
Linked to line items |
| Phasing |
Monthly or quarterly |
| Variance |
To prior period/target |
| Version |
Version number and date |
Phase 4: Consolidation
MANDATORY: Review consolidated budget for reasonableness
Consolidation Checks
| Check |
Validation |
| Math accuracy |
All totals foot and cross-foot |
| Assumption consistency |
No conflicting assumptions |
| Intercompany |
Eliminations if applicable |
| Completeness |
All departments included |
Reasonableness Tests
| Test |
Validation |
| YoY change |
Explainable variance |
| Margin trends |
Consistent with strategy |
| Headcount |
Reconciles to HR plan |
| CapEx |
Within investment guidelines |
Phase 5: Approval
MANDATORY: Document all approvals
Approval Workflow
| Level |
Approver |
Documentation |
| Department |
Department head |
Written approval |
| Finance |
Controller/CFO |
Written approval |
| Executive |
CEO |
Written approval |
| Board |
Board/Committee |
Meeting minutes |
Approval Documentation
| Element |
Requirement |
| Approver name |
Full name and title |
| Approval date |
Specific date |
| Version approved |
Version number |
| Conditions |
Any conditions or caveats |
Phase 6: Documentation
MANDATORY: Finalize with full audit trail
Documentation Checklist
| Element |
Status |
| All assumptions documented |
Required |
| All line items with owners |
Required |
| All approvals documented |
Required |
| Version control in place |
Required |
| Change log complete |
Required |
Output Format
See shared-patterns/execution-report.md for base metrics.
Budget-Specific Metrics:
- line_items: N
- departments: N
- assumptions_documented: N
- variance_to_prior: X.X%
- approval_status: DRAFT/SUBMITTED/APPROVED
Pressure Resistance
See shared-patterns/pressure-resistance.md for universal pressures.
Budget-Specific Pressures
| Pressure Type |
Request |
Agent Response |
| "Make the numbers work" |
"Budgets must reflect realistic projections. I'll document achievable targets." |
|
| "Skip departmental review" |
"All budgets require owner sign-off. I'll coordinate with departments." |
|
| "Use last year's assumptions" |
"Each budget needs fresh assumption validation. I'll re-evaluate all assumptions." |
|
| "We need it by EOD" |
"Quality cannot be compromised by timeline. I'll document what's achievable." |
|
Anti-Rationalization Table
See shared-patterns/anti-rationalization.md for universal anti-rationalizations.
Budget-Specific Anti-Rationalizations
| Rationalization |
Why It's WRONG |
Required Action |
| "Just add X% to last year" |
Every item needs justification |
JUSTIFY each item |
| "Department requested it" |
Requests need validation |
VALIDATE request basis |
| "We always spend this much" |
Historical ≠ justified |
JUSTIFY current need |
| "Round number is close enough" |
Precision matters |
USE calculated amounts |
Execution Report
Upon completion, report:
| Metric |
Value |
| Duration |
Xm Ys |
| Line Items |
N |
| Departments |
N |
| Assumptions |
N documented |
| Approval Status |
DRAFT/APPROVED |
| Result |
COMPLETE/PARTIAL |
Quality Indicators
| Indicator |
Status |
| All assumptions documented |
YES/NO |
| All items have owners |
YES/NO |
| All approvals obtained |
YES/NO |
| Version control in place |
YES/NO |
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