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Monthly Profit & Loss Report with Budget and Forecast Variances Example

What is a Monthly Profit & Loss Report with Budget and Forecast Variances?

Monthly Profit & Loss Variance Reports are considered core financial statements and are often used by executives and financial managers to review month end results. Some of the key functionality in this type of report is that it provides actual to budget and forecast comparison for the current period. It also shows the full year budget versus the revised forecast. Rows are grouped by department and can be expanded to view the individual accounts.. You find an example of this type of report below.

Purpose of Profit & Loss Reports with Budget and Forecast Variances

Companies and organizations use Profit & Loss Reports with Budget and Forecast Variances to easily view actual revenue, expense and profit performance compared to both the annual budget and the forecast. When used as part of good business practices in a Financial Planning & Analysis (FP&A) Department, a company can improve its monthly and year end tracking against plan as well as reduce the chances that managers lose sight of gaps between current performance versus current and year end budget and forecast.

Profit & Loss Reports with Budget and Forecast Variance Example

Here is an example of a Profit & Loss Report with variances against budget and forecast.

Monthly Profit & Loss Report with Budget and Forecast Variances Example

Monthly Profit & Loss Report with Budget and Forecast Variances Example

You can find hundreds of additional examples here

Who Uses This Type of Report?

The typical users of this type of report are: Executives and Department Managers.

Other Reports Often Used in Conjunction with Profit & Loss Reports with Budget and Forecast Variances

Progressive Financial Planning & Analysis (FP&A) Departments sometimes use several different Profit & Loss Reports with Budget and Forecast Variances, along with balance sheets, cash flow reports and other management and control tools.

Where Does the Data for Analysis Originate From?

The Actual (historical transactions) data typically comes from enterprise resource planning (ERP) systems like: Microsoft Dynamics 365 (D365) Finance, Microsoft Dynamics 365 Business Central (D365 BC), Microsoft Dynamics AX, Microsoft Dynamics NAV, Microsoft Dynamics GP, Microsoft Dynamics SL, Sage Intacct, Sage 100, Sage 300, Sage 500, Sage X3, SAP Business One, SAP ByDesign, Acumatica, Netsuite and others.

In analyses where budgets or forecasts are used, the planning data most often originates from in-house Excel spreadsheet models or from professional corporate performance management (CPM/EPM) solutions.

What Tools are Typically used for Reporting, Planning and Dashboards?

Examples of business software used with the data and ERPs mentioned above are:

  • Native ERP report writers and query tools
  • Spreadsheets (for example Microsoft Excel)
  • Corporate Performance Management (CPM) tools (for example Solver)
  • Dashboards (for example Microsoft Power BI and Tableau)

Corporate Performance Management (CPM) Cloud Solutions and More Examples

Profit & Loss Variance Report with Expandable YTD Columns Example

What is a Profit & Loss Variance Report with Expandable YTD columns?

Profit & Loss Variance Reports are considered essential month-end reports and are often used by executives and the finance team to analyze the components that drive profitability. Some of the key functionality in this type of report is that it automatically provides a presentation quality layout with account-level detail and traffic lights to highlight important variances. Each of the year-to-date columns can be expanded to see each individual month from the beginning of the year until the current period. You find an example of this type of report below.

Purpose of Profit & Loss Variance Reports

Companies and organizations use Profit & Loss Variance Reports to analyze revenues, expenses and profitability and to easily detect variances versus the same period last year and compared to the budget. When used as part of good business practices in a Financial Planning & Analysis (FP&A) Department, a company can improve its ability to interpret monthly financial results as well as reduce the chances that significant revenue or expense-related performance issues goes undetected.

Profit & Loss Variance Report Example

Here is an example of modern Profit & Loss Variance Report with expandable YTD columns and traffic lights to highlight important variances.

Profit & Loss Variance Report with Expandable YTD Columns Example

Profit & Loss Variance Report with Expandable YTD Columns Example

You can find hundreds of additional examples here

Who Uses This Type of Report?

The typical users of this type of report are: Board Members, Executives and Department Managers.

Other Reports Often Used in Conjunction with Profit & Loss Variance Reports

Progressive Financial Planning & Analysis (FP&A) Departments sometimes use several different Profit & Loss Variance Reports, along with balance sheets, cash flow reports and other management and control tools.

Where Does the Data for Analysis Originate From?

The Actual (historical transactions) data typically comes from enterprise resource planning (ERP) systems like: Microsoft Dynamics 365 (D365) Finance, Microsoft Dynamics 365 Business Central (D365 BC), Microsoft Dynamics AX, Microsoft Dynamics NAV, Microsoft Dynamics GP, Microsoft Dynamics SL, Sage Intacct, Sage 100, Sage 300, Sage 500, Sage X3, SAP Business One, SAP ByDesign, Acumatica, Netsuite and others.

In analyses where budgets or forecasts are used, the planning data most often originates from in-house Excel spreadsheet models or from professional corporate performance management (CPM/EPM) solutions.

What Tools are Typically used for Reporting, Planning and Dashboards?

Examples of business software used with the data and ERPs mentioned above are:

  • Native ERP report writers and query tools
  • Spreadsheets (for example Microsoft Excel)
  • Corporate Performance Management (CPM) tools (for example Solver)
  • Dashboards (for example Microsoft Power BI and Tableau)

Corporate Performance Management (CPM) Cloud Solutions and More Examples

Profit & Loss Variance Report Example

What is a Profit & Loss Variance Report?

Profit & Loss Variance Reports are considered a key component in month end reporting packages and are often used by managers and executives to analyze revenues, expenses and profitability across the business. Some of the key functionality in this type of report is that it provides monthly and year-to-date variances to both budget and last year’s actuals. Key metrics from the report, such as revenue, payroll and profit margin, are also displayed as charts on the top of the report. In the body of the report itself, users can right click on any figure and drill down to GL or even sub-ledger detail. You find an example of this type of report below.

Purpose of Profit & Loss Variance Reports

Companies and organizations use Profit & Loss Variance Reports to provide their managers with professional and easy to read financial analysis. When used as part of good business practices in a Finance & Accounting Department, a company can improve its ability to serve executives and line managers with easy to analyze reports as well as reduce the chances that important performance metrics are missed or not understood by non-financial staff members.

Profit & Loss Variance Report Example

Here is an example of a modern Profit & Loss Variance Report with KPIs displayed as charts.

Profit & Loss Variance Report Example

Profit & Loss Variance Report Example

You can find hundreds of additional examples here

Who Uses This Type of Report?

The typical users of this type of report are: Board Members, the Executive Team, Controllers and, in some cases, department heads.

Other Reports Often Used in Conjunction with Profit & Loss Variance Reports

Progressive Finance & Accounting Departments sometimes use several different Profit & Loss Variance Reports, along with balance sheets, cash flow reports and other management and control tools.

Where Does the Data for Analysis Originate From?

The Actual (historical transactions) data typically comes from enterprise resource planning (ERP) systems like: Microsoft Dynamics 365 (D365) Finance, Microsoft Dynamics 365 Business Central (D365 BC), Microsoft Dynamics AX, Microsoft Dynamics NAV, Microsoft Dynamics GP, Microsoft Dynamics SL, Sage Intacct, Sage 100, Sage 300, Sage 500, Sage X3, SAP Business One, SAP ByDesign, Acumatica, Netsuite and others.

In analyses where budgets or forecasts are used, the planning data most often originates from in-house Excel spreadsheet models or from professional corporate performance management (CPM/EPM) solutions.

What Tools are Typically used for Reporting, Planning and Dashboards?

Examples of business software used with the data and ERPs mentioned above are:

  • Native ERP report writers and query tools
  • Spreadsheets (for example Microsoft Excel)
  • Corporate Performance Management (CPM) tools (for example Solver)
  • Dashboards (for example Microsoft Power BI and Tableau)

Corporate Performance Management (CPM) Cloud Solutions and More Examples

Personnel Headcount Budget Report Example

What is a Personnel Headcount Budget Report?

Personnel Headcount Budget Reports are considered workforce planning tools and are used by budget managers and department heads to plan full time equivalent (FTE) staff levels for the coming year. A key functionality in this type of personnel budget report provides integration with the payroll budget to automatically derive monthly headcount per department. Rows can be expanded to see each employee by department. At the bottom, the report summarizes total Filled and Open positions and grand total headcount. You will find an example of this type of personnel budget report below.

Purpose of Personnel Headcount Budget Reports

Companies and organizations use Personnel Headcount Budget Reports to plan for salary and headcount activities. When used as part of good business practices in a Financial Planning & Analysis (FP&A) and HR Department, a company can improve its workforce-related expenses as well as reduce the risk that staffing levels do not match business plans for the coming year.

Personnel Headcount Budget Report Example

Here is an example of a Personnel Headcount Budget Report.

Personnel Headcount Budget Report Example

Personnel Headcount Budget Report Example

You can find hundreds of additional examples here.

Who Uses This Type of Personnel budget report?

The typical users of this type of personnel budget report are: HR, Budget Managers and Department Heads.

Other Personnel Budget Reports Often Used in Conjunction with Personnel Headcount Budget Reports

Progressive Financial Planning & Analysis (FP&A) and HR Departments sometimes use several different Personnel Headcount Budget Reports, along with payroll reports, dashboards, workforce simulations and other management and control tools.

Where Does the Data for Analysis Originate From?

The Actual (historical transactions) data typically comes from enterprise resource planning (ERP) systems like: Microsoft Dynamics 365 (D365) Finance, Microsoft Dynamics 365 Business Central (D365 BC), Microsoft Dynamics AX, Microsoft Dynamics NAV, Microsoft Dynamics GP, Microsoft Dynamics SL, Sage Intacct, Sage 100, Sage 300, Sage 500, Sage X3, SAP Business One, SAP ByDesign, Netsuite and others.

In analyses where budgets or forecasts are used, the planning data most often originates from in-house Excel spreadsheet models or from professional corporate performance management (CPM/EPM) solutions.

What Tools are Typically used for Reporting, Planning and Dashboards?

Examples of business software used with the data and ERPs mentioned above are:

  • Native ERP report writers and query tools
  • Spreadsheets (for example Microsoft Excel)
  • Corporate Performance Management (CPM) tools (for example Solver)
  • Dashboards (for example Microsoft Power BI and Tableau)

Corporate Performance Management (CPM) Cloud Solutions and More Examples

Cash Flow Budget Report Example

What is a Cash Flow Budget Report?

Cash Flow Budget Reports are considered essential planning tools and are used by executives and managers to ensure that its sources and uses of funds provides the necessary liquidity for next year’s operations. Some key functionality in this type of budget report will pull data from Profit & Loss and Balance Sheet accounts then display twelve months of budgets across the columns. Part of the logic from underlying asset and liability accounts is a prediction of the timing for Receivables and Payables. The monthly detail provides managers with insight such as upward and downward trends in the cash flow. You will find an example of this type of budget report below.

Purpose of Cash Flow Budget Reports

Companies and organizations use Cash Flow Budget Reports to ensure that the business has the liquidity required to fund its planned activities for the coming year. When used as part of good business practices in a Financial Planning & Analysis (FP&A) Department, a company can improve its cash flow planning as well as reduce the risk that it incurs extra expenses or disruptions in coming year due to liquidity issues.

Cash Flow Budget Report Example

Here is an example of a Cash Flow Budgeting Report with 12 months of trended planning data.

Cash Flow Budget Report Example

Cash Flow Budget Report Example

You can find hundreds of additional examples here.

Who Uses This Type of Budget Report?

The typical users of this type of budget report are: CFOs and Executives.

Other Budget Reports Often Used in Conjunction with Cash Flow Budget Reports

Progressive Financial Planning & Analysis (FP&A) Departments sometimes use several different Cash Flow Budget Reports, along with profit & loss, balance sheet budgets and other management and control tools.

Where Does the Data for Analysis Originate From?

The Actual (historical transactions) data typically comes from enterprise resource planning (ERP) systems like: Microsoft Dynamics 365 (D365) Finance, Microsoft Dynamics 365 Business Central (D365 BC), Microsoft Dynamics AX, Microsoft Dynamics NAV, Microsoft Dynamics GP, Microsoft Dynamics SL, Sage Intacct, Sage 100, Sage 300, Sage 500, Sage X3, SAP Business One, SAP ByDesign, Netsuite and others.

In analyses where budgets or forecasts are used, the planning data most often originates from in-house Excel spreadsheet models or from professional corporate performance management (CPM/EPM) solutions.

What Tools are Typically used for Reporting, Planning and Dashboards?

Examples of business software used with the data and ERPs mentioned above are:

  • Native ERP report writers and query tools
  • Spreadsheets (for example Microsoft Excel)
  • Corporate Performance Management (CPM) tools (for example Solver)
  • Dashboards (for example Microsoft Power BI and Tableau)

Corporate Performance Management (CPM) Cloud Solutions and More Examples

Project Budgeting Template Example

What is a Project Budgeting Template?

Project Budgeting input templates are considered detailed planning tools for project-based businesses and are used by project managers and budgeting executives to plan estimated revenues, expenses and profitability per project. Some key functionality in this type of budget form allows the user to enter any number of projects, associate them with a Project Type, and capture key metrics like hours, rates and start/end dates. Based on the Project Types, revenues and expenses are automatically associated with the applicable GL account number for the corporate budget. The model spreads the budgeted amounts across the active project months. The total revenues and expenses are compared to actual data from the prior year with a displayed variance. You will find an example of this type of budget form below.

Purpose of Project Budgets

Companies and organizations use Project Budgets to analyze profitability and other financial metrics for their projects. When used as part of good business practices in a Project Management Office and Budgeting Department, a company can improve its resource planning and profit margins as well as reduce the risk of capacity problems.

Project Budget Example

Here is an example of a detailed Project Budgeting Form for revenue and expense planning.

Project Budgeting Template Example

Project Budgeting Template Example

You can find hundreds of additional examples here.

Who Uses This Type of Budget Form?

The typical users of this type of budget form are: Project Managers and Planning Executives.

Other Budget Forms Often Used in Conjunction with Project Budgets

Progressive Project Management Office and Budgeting Departments sometimes use several different Project Budgets, along with payroll, capital expense and profit & loss budget forms, project reports, project dashboards, and other management and control tools.

Where Does the Data for Analysis Originate From?

The Actual (historical transactions) data typically comes from enterprise resource planning (ERP) systems like: Microsoft Dynamics 365 (D365) Finance, Microsoft Dynamics 365 Business Central (D365 BC), Microsoft Dynamics AX, Microsoft Dynamics NAV, Microsoft Dynamics GP, Microsoft Dynamics SL, Sage Intacct, Sage 100, Sage 300, Sage 500, Sage X3, SAP Business One, SAP ByDesign, Netsuite and others.

In analyses where budgets or forecasts are used, the planning data most often originates from in-house Excel spreadsheet models or from professional corporate performance management (CPM/EPM) solutions.

What Tools are Typically used for Reporting, Planning and Dashboards?

Examples of business software used with the data and ERPs mentioned above are:

  • Native ERP report writers and query tools
  • Spreadsheets (for example Microsoft Excel)
  • Corporate Performance Management (CPM) tools (for example Solver)
  • Dashboards (for example Microsoft Power BI and Tableau)

Corporate Performance Management (CPM) Cloud Solutions and More Examples

Profit & Loss Budget Analysis Report Example

What is a Profit & Loss Budget Analysis Report?

P&L Budget Reports are considered budget analysis tools and are used by budget managers and executives to review the final budget at a summary level. A key functionality in this type of management report will compare the budget to actual year-to-date numbers plus forecast for the rest of the year. It also shows variances between the budget and last year’s actual results. While the top of the report provides graphical summary metrics, the user can also drill down on any number in the report to see transactional budget or actual data. You will find an example of this type of management report below.

Purpose of Budget Analysis Reports

Companies and organizations use Budget Analysis Reports to increase budget accuracy and also to review multiple different budget scenarios to determine the most likely outcome. When used as part of good business practices in a Financial Planning & Analysis (FP&A) Department, a company can improve its ability to produce optimal budgets as well as reduce the risk that avoidable budget variances occur.

Budget Analysis Report Example

Here is an example of Profit & Loss Budget Report with charts and variance analysis.

Profit & Loss Budget Analysis Report Example

Profit & Loss Budget Analysis Report Example

You can find hundreds of additional examples here.

Who Uses This Type of Management Report?

The typical users of this type of management report are: Executives and Budget Managers.

Other Management Reports Often Used in Conjunction with Budget Analysis Reports

Progressive Financial Planning & Analysis (FP&A) Departments sometimes use several different Budget Analysis Reports, along with balance sheet and cash flow budget analysis reports, departmental detail and other management and control tools.

Where Does the Data for Analysis Originate From?

The Actual (historical transactions) data typically comes from enterprise resource planning (ERP) systems like: Microsoft Dynamics 365 (D365) Finance, Microsoft Dynamics 365 Business Central (D365 BC), Microsoft Dynamics AX, Microsoft Dynamics NAV, Microsoft Dynamics GP, Microsoft Dynamics SL, Sage Intacct, Sage 100, Sage 300, Sage 500, Sage X3, SAP Business One, SAP ByDesign, Netsuite and others.

In analyses where budgets or forecasts are used, the planning data most often originates from in-house Excel spreadsheet models or from professional corporate performance management (CPM/EPM) solutions.

What Tools are Typically used for Reporting, Planning and Dashboards?

Examples of business software used with the data and ERPs mentioned above are:

  • Native ERP report writers and query tools
  • Spreadsheets (for example Microsoft Excel)
  • Corporate Performance Management (CPM) tools (for example Solver)
  • Dashboards (for example Microsoft Power BI and Tableau)

Corporate Performance Management (CPM) Cloud Solutions and More Examples

Marketing Campaign Budget Template Example

What is a Marketing Campaign Budget Template?

Marketing Budget models are considered to be a key component of an annual budget and are used by marketing managers to estimate expenses and marketing campaign schedules. A key functionality in this type of budget input form allows the user to view the historical spend and input the total estimated cost per campaign, which is then spread across the applicable months. Adjustments can then be applied and the final total campaign budget measured against a goal or a limit provided by management. You will find an example of this type of budget input form below.

Purpose of Marketing Campaign Budgets

Companies and organizations use Marketing Campaign Budgets to get a detailed view of this, often very significant, category of marketing expenditures. When used as part of good business practices in a Marketing Department, a company can improve its foundation for approval and prioritization of marketing investments as well as reduce the risk that it over- or under-spends on marketing.

Marketing Campaign Budget Example

Here is an example of a detailed Marketing Campaign Budget Input Template with various automation features, including the ability to look at the historical spend on multi-year campaigns.

Marketing Campaign Budget Template Example

Marketing Campaign Budget Template Example

You can find hundreds of additional examples here.

Who Uses This Type of Budget Input Form?

The typical users of this type of budget input form are: Marketing Executives, Sales Executives and Budget Managers.

Other Budget Input Forms Often Used in Conjunction with Marketing Campaign Budgets

Progressive Marketing Departments sometimes use several different Marketing Campaign Budgets, along with budget templates for sales, P&L, payroll and other management and control tools.

Where Does the Data for Analysis Originate From?

The Actual (historical transactions) data typically comes from enterprise resource planning (ERP) systems like: Microsoft Dynamics 365 (D365) Finance, Microsoft Dynamics 365 Business Central (D365 BC), Microsoft Dynamics AX, Microsoft Dynamics NAV, Microsoft Dynamics GP, Microsoft Dynamics SL, Sage Intacct, Sage 100, Sage 300, Sage 500, Sage X3, SAP Business One, SAP ByDesign, Netsuite and others.

In analyses where budgets or forecasts are used, the planning data most often originates from in-house Excel spreadsheet models or from professional corporate performance management (CPM/EPM) solutions.

What Tools are Typically used for Reporting, Planning and Dashboards?

Examples of business software used with the data and ERPs mentioned above are:

  • Native ERP report writers and query tools
  • Spreadsheets (for example Microsoft Excel)
  • Corporate Performance Management (CPM) tools (for example Solver)
  • Dashboards (for example Microsoft Power BI and Tableau)

Corporate Performance Management (CPM) Cloud Solutions and More Examples

Vendor Expense Budget Input Form Example

What is a Vendor Expense Budget Input Form?

Vendor Expense Input templates are considered part of an annual budget process and are used by budget managers and department heads to plan for expected expenditures by vendor. Key functionality in this type of budget form will automatically display prior year’s actual expenses for the related General Ledger (GL) account. This will provide the user with guidance when estimating next year’s spending with vendors in that expense category. A different variation of this template can also display historical data by vendor. You will find an example of this type of budget form below.

Purpose of Vendor Expense Budgets

Companies and organizations use Vendor Expense Budgets to increase overall budget accuracy and help plan next year’s relationship with each key vendor. When used as part of good business practices in a Corporate Department, a company can improve its operating expense budget accuracy, as well as, reduce the risk of forgetting important expense items when not detailed out in the budget process.

Vendor Expense Budget Example

Here is an example of an annual budget template for Vendor Expenses by GL account.

Vendor Expense Budget Input Form Example

Vendor Expense Budget Input Form Example

You can find hundreds of additional examples here.

Who Uses This Type of Budget Form?

The typical users of this type of budget form are: Budget Managers and Department Heads.

Other Budget Forms Often Used in Conjunction with Vendor Expense Budgets

Progressive Corporate Departments sometimes use several different Vendor Expense Budgets, along with budget templates for capital expenses, sales, P&L, payroll and other management and control tools.

Where Does the Data for Analysis Originate From?

The Actual (historical transactions) data typically comes from enterprise resource planning (ERP) systems like: Microsoft Dynamics 365 (D365) Finance, Microsoft Dynamics 365 Business Central (D365 BC), Microsoft Dynamics AX, Microsoft Dynamics NAV, Microsoft Dynamics GP, Microsoft Dynamics SL, Sage Intacct, Sage 100, Sage 300, Sage 500, Sage X3, SAP Business One, SAP ByDesign, Netsuite and others.

In analyses where budgets or forecasts are used, the planning data most often originates from in-house Excel spreadsheet models or from professional corporate performance management (CPM/EPM) solutions.

What Tools are Typically used for Reporting, Planning and Dashboards?

Examples of business software used with the data and ERPs mentioned above are:

  • Native ERP report writers and query tools
  • Spreadsheets (for example Microsoft Excel)
  • Corporate Performance Management (CPM) tools (for example Solver)
  • Dashboards (for example Microsoft Power BI and Tableau)

Corporate Performance Management (CPM) Cloud Solutions and More Examples

Sales Budget by Sales Rep, Customer and Product - Example

What is a Sales Budget by Sales Rep, Customer and Product?

Detailed sales budgets are considered essential planning tools and are used by sales executives to provide all related areas of the business with the most accurate possible insight to future sales. The approved budget figures typically also drive sales commission estimates. A key functionality in this type of budgeting template enables users to enter quantity and gross margin (%), that will then automatically populate sales and totals. The underlying item prices are pre-populated as assumptions. You will find an example of this type of budgeting template below.

Purpose of Detailed Sales Budgets

Companies and organizations use Detailed Sales Budgets to capture, as detailed as possible, sales estimates from the sales team. When used as part of good business practices in a Sales Department, a company can improve its planning capabilities for sales-related activities, as well as, reduce the risk that managers lack the information they need to make optimal decisions.

Detailed Sales Budget Example

Here is an example of a Sales Budget input form that includes monthly quantity, gross margin, price (a driver) and total sales amounts.

Sales Budget by Sales Rep, Customer and Product - Example

Sales Budget by Sales Rep, Customer and Product – Example

You can find hundreds of additional examples here.

Who Uses This Type of Budgeting Template?

The typical users of this type of budgeting template are: Sales Executives and other managers.

Other Budgeting Templates Often Used in Conjunction with Detailed Sales Budgets

Progressive Sales Departments sometimes use several different Detailed Sales Budgets, along with sales reports, sales dashboards, financial forecast reports and other management and control tools.

Where Does the Data for Analysis Originate From?

The Actual (historical transactions) data typically comes from enterprise resource planning (ERP) systems like: Microsoft Dynamics 365 (D365) Finance, Microsoft Dynamics 365 Business Central (D365 BC), Microsoft Dynamics AX, Microsoft Dynamics NAV, Microsoft Dynamics GP, Microsoft Dynamics SL, Sage Intacct, Sage 100, Sage 300, Sage 500, Sage X3, SAP Business One, SAP ByDesign, Netsuite and others.

In analyses where budgets or forecasts are used, the planning data most often originates from in-house Excel spreadsheet models or from professional corporate performance management (CPM/EPM) solutions.

What Tools are Typically used for Reporting, Planning and Dashboards?

Examples of business software used with the data and ERPs mentioned above are:

  • Native ERP report writers and query tools
  • Spreadsheets (for example Microsoft Excel)
  • Corporate Performance Management (CPM) tools (for example Solver)
  • Dashboards (for example Microsoft Power BI and Tableau)

Corporate Performance Management (CPM) Cloud Solutions and More Examples