EPC Budgeting Performance Scorecard

Tracking budget performance across departments and countries based on EOS Traction framework

Reporting Period

Q3 2023

USA
Germany
Japan
UAE

Project Budget

86.2%

Adherence Rate

Target: 90% +2.4% from last Q

Production Budget

92.5%

Adherence Rate

Target: 95% +1.8% from last Q

Purchase Budget

78.9%

Adherence Rate

Target: 85% -1.2% from last Q

Marketing Budget

105.3%

Adherence Rate

Target: 95% +8.7% from last Q
Budget Metric Target USA Germany Japan UAE Status
Project Budget
Budget Adherence
Actual vs Budgeted (%)
 ≥ 90% 88.2%
(Prev: 86.5%)
 91.5%
(Prev: 90.2%)
 85.7%
(Prev: 83.1%)
 79.3%
(Prev: 81.2%)
 Slightly Below
Forecast Accuracy
Variance from projection
 ≤ ±5% 4.2%
(Prev: 5.1%)
 3.1%
(Prev: 3.8%)
 6.8%
(Prev: 7.2%)
 8.5%
(Prev: 7.9%)
 On Track
Production Budget
Budget Adherence
Actual vs Budgeted (%)
 ≥ 95% 94.8%
(Prev: 93.2%)
 96.1%
(Prev: 95.5%)
 97.3%
(Prev: 96.8%)
 89.7%
(Prev: 88.4%)
 On Track
Cost Efficiency
Cost per unit reduction
 ≥ 3% 2.8%
(Prev: 2.5%)
 3.5%
(Prev: 3.1%)
 4.2%
(Prev: 3.8%)
 1.9%
(Prev: 2.1%)
 Progressing
Purchase Budget
Budget Adherence
Actual vs Budgeted (%)
 ≥ 85% 81.5%
(Prev: 82.1%)
 88.2%
(Prev: 86.7%)
 76.9%
(Prev: 78.3%)
 68.7%
(Prev: 70.5%)
 Needs Focus
Vendor Cost Savings
Negotiated savings (%)
 ≥ 7% 6.2%
(Prev: 5.8%)
 8.1%
(Prev: 7.6%)
 5.7%
(Prev: 6.2%)
 4.3%
(Prev: 4.8%)
 Progressing
Marketing Budget
Budget Adherence
Actual vs Budgeted (%)
 95-105% 108.5%
(Prev: 102.3%)
 96.2%
(Prev: 97.1%)
 103.7%
(Prev: 101.8%)
 112.9%
(Prev: 107.4%)
 Over Budget
ROI Efficiency
Revenue per $ spent
 ≥ 5:1 4.8:1
(Prev: 5.1:1)
 5.5:1
(Prev: 5.3:1)
 6.2:1
(Prev: 5.8:1)
 3.7:1
(Prev: 4.1:1)
 Progressing

Key Insights

Production Budget Excellence

Germany and Japan continue to lead in production budget efficiency with adherence rates above 96%. Their lean manufacturing approaches are delivering consistent cost savings.

Purchase Budget Concerns

UAE and Japan are struggling with purchase budget adherence. Supply chain disruptions and raw material cost fluctuations are primary contributors to variance.

Marketing Overspending

USA and UAE marketing departments significantly exceeded budgets this quarter. New campaign launches and event sponsorships contributed to higher spend.

Critical Actions

Review Purchase Contracts

Re-negotiate vendor contracts in UAE to address cost overruns

Implement Marketing Controls

Establish pre-approval process for campaign expenses in USA

Share Best Practices

Document Japan's production efficiency methods for global rollout

Forecast Training

Conduct variance analysis workshops for UAE project managers

Performance Legend

On Track - Meeting or exceeding targets
Progressing - Within 10% of target
Needs Focus - Significantly below target