Published at: 2026-10-12
Budget Management core terms
Look up proper names, objects, and policy definitions in Budget Management.
Core concept summary
Budget Management uses the expense budget sheet as the amount carrier. The budget type determines how you create and control budgets. Budget subjects describe expense categories. Budget Breakdown, adjustment, and Budget Carryforward change amount relationships across sheets. Consumption rules and accrual rules determine how business objects find a Budget Sheet and then deduct or accrue budget. The summary table, income and expense entries, and accrual records help you reconcile results.
Objects and documents
| Term | Definition | How data is created |
|---|---|---|
| Budget subject | The budget expense subject defined by the enterprise. It supports multiple levels. The system provides preset master data. You can create, edit, and delete subjects. | Maintain in Budget Settings > Budget Subjects |
| Budget type | A Budget Sheet relationship template for different organization management models. You can set planning, control, Budget Carryforward, and roll-up strategies, and create parent-child relationships between budget sheets. | Maintain in Budget Settings > Budget Types (not an object) |
| Expense budget sheet | A Budget Sheet created by budget type, budget level, budget period, budget dimension, and Budget Department. | Create in Budget Management > Expense Budget Sheets. Budget Breakdown can also generate a new sheet |
| Budget Breakdown | A document that assigns Parent Department budget amounts to lower levels. You can break amounts down into a new Budget Sheet or an existing Budget Sheet. | Create in Budget Management > Budget Breakdown |
| Budget Adjustment Form | A Standard Object that records expense budget sheet adjustments. Record Type values include Budget Supplement, Budget Deduction, and Budget Allocation. | Create from the adjustment object, or start from the expense budget sheet list |
| Budget Carryforward | A Standard Object that moves the available amount on the current expense budget sheet to the next-period Budget Sheet. | Create in Budget Management > Budget Carryforward |
| Budget summary table | A Standard Object that the system generates in coarse-control scenarios after it summarizes expense budget sheets of the same budget type and budget level by control period and control dimension. | Generated automatically after an expense budget sheet is created successfully and the control policy is not strict control by planning dimension |
| Budget income and expense entries | A Standard Object that records expense budget sheet amount changes and usage paths. | Generated automatically from related budget transactions |
| Budget accrual record | A Standard Object that records each budget accrual. | Generated automatically when an accrual rule is triggered by a Related Object |
| Budget consumption rule | Defines how a business object consumes budget, including deduction method, deduction timing, deduction amount source, and expense allocation. | Maintain in Budget Settings > Budget Consumption Rules (not an object) |
| Budget accrual rule | Defines how a business object accrues budget, including accrual source, accrual conditions, accrual ratio, and target Budget Sheet. | Maintain in Budget Settings > Budget Accrual Rules (not an object) |
Policies and actions
| Term | Definition |
|---|---|
| Create | Create an expense budget sheet by budget type, level, period, dimension, and department. |
| Control | The budget control policy in the budget type. The summary table is generated only when the policy is not strict control by planning dimension. |
| Budget Carryforward | Move the remaining available amount in the current period to the matching Budget Sheet in the next period. For example, you can carry forward the remaining 100 for operating unit A at the end of January 2022 to operating unit A in February 2022. |
| Roll-up | A Budget Deduction handling method. By default, after the Adjustment Amount is deducted, the system rolls it up to the parent Budget Sheet. |
| Budget Supplement | Increase the expense budget sheet amount. |
| Budget Deduction | Decrease the expense budget sheet amount. It can include roll-up. |
| Budget Allocation | Transfer budget between expense budget sheets that share the same parent Budget Sheet. You cannot run Budget Allocation across different parents. |
| Control period / control dimension | The summary grain used when the system generates a budget summary table. |
Master data
Budget transactions reference the following master data. For example, a dealer self-run beverage campaign expense of 2 million in 2022 requires the dealer Account, beverage-related products or Product Category, and the matching budget subject.
| Data | Description |
|---|---|
| Account | An Account that participates in the budget. The Account Record Type includes dealer. |
| Product | A product that participates in budget creation or consumption matching. |
| Product Category | A product class used to summarize or match budget by category. |
| Budget subject | A budget subject that participates in budget creation or consumption matching. |