---
esco_uri: http://data.europa.eu/esco/skill/6556cbf1-d5c0-4f53-89a9-8707066069a6
esco_label: "evaluate budgets"
relation: optional
onet_soc: 13-2011.00
source: model-knowledge
confidence: high
qa_count: 0
generator: gemma3:27b (prompt-designed and spot-checked by Claude)
generated: 2026-07-10
---

# evaluate budgets — Accountant

As an Accountant, 'evaluating budgets' isn’t just about ticking boxes on numbers; it's a core part of ensuring financial health & strategic alignment. Daily, this means receiving departmental budget submissions (often in Excel or specialized budgeting software like Adaptive Insights/Planful, or even directly within ERP systems like SAP/Oracle), then *scrutinizing* them for reasonableness. You’re looking beyond simple math – are projected increases justified by anticipated growth? Are expense categories aligned with company priorities? A big task is variance analysis: comparing actuals to budget throughout the period (monthly is common) and flagging significant deviations, not just *that* something's off, but *why*. 

A key tool is your understanding of cost accounting principles. You’ll need to assess if budgets accurately reflect direct/indirect costs, fixed/variable expenses, and appropriate allocation methods. Pitfalls include accepting budgets at face value without challenging assumptions (e.g., overly optimistic sales forecasts) or failing to identify 'budget gaming' – departments padding requests knowing they won't spend it all.  You’ll also be involved in forecasting updates *based* on budget performance; a static budget is rarely useful.

Good evaluation isn’t just identifying problems, but providing constructive feedback. This means clearly communicating variances to budget holders (often via reports and meetings), suggesting adjustments for future periods, and helping them understand the financial implications of their spending.  It also involves understanding *context* – a temporary spike in marketing spend might be justified by a new product launch, even if it exceeds the original budget.

Ultimately, you're acting as a 'financial gatekeeper', ensuring budgets are realistic, support business objectives, and provide a reliable basis for financial reporting & decision-making. This competence isn’t isolated; it directly feeds into forecasting, financial modeling, and ultimately, accurate financial statements.

## Weitere Anreicherung

Stage-2 source for future practitioner grounding: EconStor (open-access economics/finance literature).
