Comprehensive List of FP&A Models
1. Budgeting Models
- Static Budget Model - A fixed budget created before the period begins.
- Flexible Budget Model - Adjusts based on changes in actual revenue or cost drivers.
- Rolling Budget Model - Continuously updated budget (e.g., 12-month rolling forecast).
- Zero-Based Budgeting (ZBB) Model - Requires every expense to be justified, starting from zero.
2. Forecasting Models
- Rolling Forecast Model - Dynamic projection based on actual financial data.
- Top-Down vs. Bottom-Up Forecasting - Uses different approaches to financial projection.
- Driver-Based Forecasting Model - Uses key business drivers to project financials.
- Scenario Planning Model - Tests multiple financial outcomes based on different assumptions.
3. Variance Analysis Models
- Budget vs. Actual Variance Model - Compares budgeted vs. actual performance.
- Revenue & Cost Variance Model - Breaks down revenue and expense variances.
- Profitability Variance Model - Analyzes deviations in gross profit and net income.
- Operational Variance Model - Examines key operational metrics affecting financial performance.
4. Capital Budgeting & Investment Models
- Capital Expenditure (CapEx) Model - Evaluates ROI on large investments.
- NPV & IRR Model - Assesses project feasibility based on cash flows.
- Payback Period Model - Calculates the time required to recover an investment.
- Cost-Benefit Analysis (CBA) Model - Weighs financial and non-financial costs vs. benefits.
5. Cash Flow & Liquidity Planning Models
- Short-Term Cash Flow Model - Tracks daily, weekly, or monthly cash movements.
- Long-Term Cash Flow Forecasting - Projects cash availability for strategic planning.
- Working Capital Management Model - Monitors cash conversion cycle.
- Debt & Interest Coverage Model - Evaluates debt repayment capacity.
6. Profitability & Cost Management Models
- Break-Even Analysis Model - Determines the sales level required to cover costs.
- Product/Service Margin Analysis - Calculates profit margins by product line.
- Activity-Based Costing (ABC) Model - Allocates overhead costs based on usage.
- Customer Profitability Model - Assesses revenue contribution and cost-to-serve.
7. Strategic Financial Planning Models
- Long-Range Planning (LRP) Model - 3- to 5-year financial strategy.
- Balanced Scorecard Model - Integrates financial and operational KPIs.
- Economic Value Added (EVA) Model - Measures financial performance by capital costs.
8. Workforce & Compensation Planning Models
- Headcount & Salary Planning Model - Forecasts employee costs.
- Incentive Compensation Model - Calculates bonuses and commissions.
- Labor Cost Model - Breaks down employee-related expenses.
- Capacity Planning Model - Ensures the company has the right workforce.
9. Sales & Revenue Planning Models
- Sales Pipeline Forecasting Model - Predicts revenue from sales funnel.
- Market Share Growth Model - Estimates revenue based on competitive trends.
- Pricing Optimization Model - Analyzes different pricing strategies.
- Customer Lifetime Value (CLV) Model - Estimates total revenue per customer.
10. Cost Reduction & Efficiency Models
- Cost Optimization Model - Identifies potential cost-saving opportunities.
- Process Improvement Model - Uses Lean/Six Sigma methodologies.
- Make vs. Buy Analysis - Compares in-house production vs. outsourcing.
- Supply Chain Cost Model - Evaluates procurement and logistics costs.
11. ESG & Sustainability Models
- Carbon Footprint Model - Tracks environmental impact.
- Diversity & Inclusion Model - Quantifies financial benefits of diversity.
- CSR Budget Model - Tracks social responsibility investments.
12. Industry-Specific FP&A Models
- Retail FP&A Model - Tracks sales, inventory turnover, and promotions.
- Manufacturing Cost Model - Monitors production efficiency.
- Healthcare Revenue Model - Includes patient volumes and operational costs.
- Technology SaaS FP&A Model - Tracks ARR, CAC, and churn rate.
13. Performance Measurement & Benchmarking Models
- KPI Dashboard Model - Monitors key business metrics in real-time.
- Benchmarking Analysis Model - Compares company performance to peers.
- Variance-to-Budget Model - Tracks deviations from planned budgets.
- Scorecard Model - Assigns scores to financial and operational metrics.
14. Mergers, Acquisitions & Strategy Models
- Synergy Analysis Model - Calculates cost savings from M&A deals.
- Post-Merger Integration Model - Plans financial integration.
- Divestiture Model - Assesses financial impact of business unit sales.
- Business Valuation Model - Uses multiple valuation methods.
15. Risk Management & Scenario Analysis Models
- Monte Carlo Simulation Model - Predicts financial risk with probability analysis.
- Value at Risk (VaR) Model - Measures potential financial losses.
- Sensitivity Analysis Model - Tests financial impact under different assumptions.
- Credit Risk Model - Assesses probability of default and expected losses.
16. Tax Planning & Optimization Models
- Effective Tax Rate (ETR) Model - Calculates real tax burden.
- Deferred Tax Analysis Model - Tracks temporary tax differences.
- Transfer Pricing Model - Determines intra-company pricing strategies.
- Tax Incentive Model - Analyzes tax benefits from credits and deductions.
17. Treasury & Cash Flow Management Models
- Cash Pooling & Treasury Management Model - Manages liquidity across accounts.
- FX Exposure Model - Tracks and hedges currency risk.
- Short-Term Funding Model - Forecasts short-term debt needs.
- Dividend Policy Model - Optimizes cash returns to shareholders.
18. Corporate Restructuring & Turnaround Models
- Debt Restructuring Model - Assesses refinancing and loan modifications.
- Operational Turnaround Model - Focuses on cost-cutting in distressed companies.
- Working Capital Optimization Model - Improves cash flow through payables and receivables.
- Cost-Cutting Sensitivity Model - Measures financial impact of reducing expenses.
19. AI-Driven & Data Analytics FP&A Models
- Predictive Analytics Model - Uses machine learning for financial forecasting.
- Big Data FP&A Dashboard - Integrates real-time data for decision-making.
- Automated Financial Reporting Model - Uses AI to generate reports.
- ESG Data Model - Integrates sustainability reporting with financial performance.
