> ## Documentation Index
> Fetch the complete documentation index at: https://docs.controller360.com.br/llms.txt
> Use this file to discover all available pages before exploring further.

# Budget

The Budget is the **foundation** of **Controllership**. Automatically generated from the monthly **sales target**, it considers **seasonality**, **days of the week**, and **holidays**, allowing adjustments to targets, limits, and scenarios.

# How the Budget Is Calculated

* A. The system retrieves the target entered for the store and month.
* B. If data corresponding to the current month is available, the system retrieves the daily and commercial category participation values from the same month of the previous year, respecting the days of the week and national holidays with fixed dates.
  * Example: The current month is 09/2019, so the calculation will be based on data from 09/2018.
  * Events based on days of the week, such as “Mother’s Day” and “Produce Wednesday,” are automatically considered by the system.
* C. If no data is available for the current month, the system calculates the values based on the previous month.
  * Example: The current month is 09/2019, so the calculation will be based on data from 08/2019.
* D. The entered average is used to calculate purchases, losses, breakage, and product consumption.

**Contribution Margin Calculation:**\
Margin = 100 – (totalCustoComImposto / (totalVenda / 100)

The **Loss, Breakage, and Consumption** displayed in **Controllership** are based on **Purchases** because they are directly related to the purchase of goods. Their averages are also added to COGS so that the **Purchase Limit** is more accurate and complete.

The **Loss, Breakage, and Consumption** displayed in **Analytics** are based on Sales, allowing these percentages to be analyzed in relation to the sales completed.

[Click here](https://www.youtube.com/watch?v=UD-mfr7Cp20) to watch the Complete Video.

> [tab] Portal
>
> ## How to Create a Budget
>
> Follow the **step-by-step instructions** below to **create a Budget**.
>
> 1. Controllership > Budget
>
>    ![Create Budget 01 1](https://mintcdn.com/controller-tech/CmpU_ijB018VjUoF/images/Orc_CCOrc_01-1.png?fit=max\&auto=format\&n=CmpU_ijB018VjUoF\&q=85\&s=cedafeff531873766303fb890c655b2b)
>
> 2. Click the **Create Budget** button.
>
>    ![Create Budget 02 1](https://mintcdn.com/controller-tech/CmpU_ijB018VjUoF/images/Orc_CCOrc_02-1.png?fit=max\&auto=format\&n=CmpU_ijB018VjUoF\&q=85\&s=954fde70851600caece829e01ceb8fc7)
>
> 3. Select the store for which you want to create the **Budget**, as shown in the image below, and then define the period.
>
> ![Create Budget 03](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Orc_CCOrc_03.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=8aa379b97db4a5985b831345baefa2ec)
>
> 4. Next, click the **magnifying glass**, as shown in the image below. The data will be calculated **automatically**.
>
> ![Create Budget 04](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Orc_CCOrc_04.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=ba5ef7e7c8028b5998908d794bf92092)
>
> 5. Carefully review each field indicated in the image below.
>
> ![Create Budget 05](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Orc_CCOrc_05.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=cb0ec8b666ccd7f62edf6b240c41481d)
>
> 6. As shown in the image below, enter a value for the **growth rate**. When you enter the rate, a value will be calculated **automatically** in the **Suggested Target** field. In this example, we used a **10% rate**.
>
> **The Previous Period used in the budget calculation corresponds to the number of days in the period selected for the calculation.**
>
> Period: 07/2026
>
> * The month has **31 days**
> * PeriodStart = 22/06/2026
> * PeriodEnd = 22/07/2026
>
> ### Result for **23/07/2026**
>
> ![Create Budget 06](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Orc_CCOrc_06.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=ef2f8d3785d853b78d238c97794e8840)
>
> 7. Clicking the button indicated in the image above copies the values from **Suggested Target** and automatically pastes them into the **Sales Target** field. You can also adjust the value manually.
>
> ![Create Budget 07](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Orc_CCOrc_07.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=66e4bc2a4a9b670d3ae4eec0edb29bd3)
>
> See the **Sales Target** value created in the image below.\
> The **\[Save and Calculate]** button takes you directly to step 11. The **\[Save and Continue]** button saves the budget and keeps the same window open so you can create another budget.
>
> ![Create Budget 08](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Orc_CCOrc_08.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=0f321fca223f838f4210d8cb43505cc5)
>
> 9. The budget has been successfully **Created**.
>
> Follow the next step to calculate the plan.
>
> ![Create Budget 09](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Orc_CCOrc_09.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=e631eb76f00f60fb7b4ed781f8fd3a52)
>
> 10. To generate the reports, the budget must be calculated.
>
> Click the **Calculate** button.
>
> ![Create Budget 10](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Orc_CCOrc_10.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=fb7fe067e08908b1bab7558a53930a01)
>
> 11. You can select more than one store at the same time.\
>     Click the **Calculate** button.\
>     The **Loss**, **Breakage**, and **Consumption** displayed in **Controllership** are based on **Purchases** because they are directly related to the **Purchase of Goods**. Their averages are also added to COGS so that the Purchase Limit is more accurate and complete.
>
> ![Create Budget 11](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Orc_CCOrc_11.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=847bb21c7ae6bbf534d355f77df17a96)
>
> 12. The plan has already been calculated. Click the back button.
>
> ![Create Budget 12](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Orc_CCOrc_12.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=86127bd4beae1ef0c9a97d664aab8ff3)
>
> 13. The budget has been completed successfully. Its status is now **Calculated**.
>
> ![Create Budget 13](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Orc_CCOrc_13.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=7ea32acba465adc3675eb37fe452dc33)
>
> ## **How to Calculate a Budget**
>
> Follow the **step-by-step instructions** below to **calculate a Budget**.
>
> 1. Controllership > **Budget**
>
> ![Image 31](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/image-31.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=af9e36355cebb960613569f4e7a75dcc)
>
> 2. Select the store whose Budget you want to **Calculate**. The **Calculate** button only appears after you select a store.
>
> ![02](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/02.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=1b7ca38fc326f957e565349f8a575dcc)
>
> 3. You can select more than one store at the same time.\
>    Click the **Calculate** button.\
>    The **Loss**, **Breakage**, and **Consumption** displayed in **Controllership** are based on **Purchases** because they are directly related to the **Purchase of Goods**. Their averages are also added to COGS so that the Purchase Limit is more accurate and complete.
>
> ![03](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/03.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=f4a06ffd888852f2ed91bd90e7cdc2a4)
>
> 4. The plan has already been calculated. Click the back button.
>
> ![04](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/04.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=dd9f69635200b43e89ec1358a55f795d)
>
> 5. The budget has been calculated successfully. Its status is now **Calculated**.
>
> ![05](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/05.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=1f74f3215685b0cda63e6633cca3bf55)
>
> ## **How to Change or Recalculate a Budget**
>
> Follow the **step-by-step instructions** below to recalculate a **Budget**.
>
> 1. Controllership > Budget
>
> ![Image 13](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/image-13.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=3ba8a034d21dbc3f471a8d9c5f529fb5)
>
> 2. Select the store whose Budget you want to **Change**. The **Change** button only appears after you select a store.
>
> ![Change Budget 02](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Orc_CAOrc_02.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=c7224b422ef1cb3b894016a1ac506800)
>
> 3. Carefully review the fields below. Fields marked with colors can be edited.\
>    To complete the changes, click **SAVE**.\
>    **Contribution Margin Calculation:**\
>    Margin = 100 – (totalCustoComImposto / (totalVenda / 100)
>
> ![Change Budget 03](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Orc_CAOrc_03.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=2a547841ddd9239db6c06831ffc119b8)
>
> ## **How to Export a Budget**
>
> Follow the **step-by-step instructions** below to **export a Budget**.
>
> 1. Controllership > **Budget**
>
> ![Image 13](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/image-13.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=3ba8a034d21dbc3f471a8d9c5f529fb5)
>
> 2. Select the store whose Budget you want to **Export**. The **Export** button only appears after you select a store.
>
> ![Export 02](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Exportar_02.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=fc04cf6b2ff646b87a97a2a870eb9039)
>
> 3. You can select more than one store at the same time. Click the **Export** button.
>
> ![Export 03](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Exportar_03.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=4c2badbf8cac4512b49de46ae35f4aa4)
>
> ## **4 Ways to Edit Sales and Commercial Category Targets**
>
> > [!NOTE]
> >
> > There are four ways to **Edit Sales Targets**. See the details of each method below.
>
> ![4 Editing Methods 02A](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/4-Formas-de-Edi%C3%A7%C3%A3o_02A.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=22a0f33bfe7b87777a89cfa328e4bc71)
>
> ## **How to Edit Sales Targets by Day/Month**
>
> [**Click here**](https://youtu.be/QyfTEL6E5lk) to watch the **Complete Editing Video**.
>
> Follow the steps shown in the images below.
>
> 1. Controllership > Budget
>
> ![Edit Budget by Day Month 01](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Para-Editar-um-Or%C3%A7amento-Dia-Mes_01.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=043dbda214b5891110c5f19b28ee26fd)
>
> 2. Click **Edit** and select one of the editing options. In the example below, we are editing by **Day/Month**.
>
> ![Edit Budget by Day Month 02](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Para-Editar-um-Or%C3%A7amento-Dia-Mes_02.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=f1575f07e8058b880241bcea7b157c8a)
>
> 3. This screen allows you to manually adjust the indicators used to distribute the **daily Sales Target**, making it possible to adapt the plan according to holidays, seasonality, special events, or specific sales strategies.\
>    The system automatically recalculates the changed values, maintaining the consistency of the budget for the period.
>
> ![Edit Budget by Day Month 03](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Para-Editar-um-Or%C3%A7amento-Dia-Mes_03.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=9b09bef95f439cc7d5b969339fcfd34a)
>
> 4. This feature automatically redistributes the values after a manual change, ensuring that the total target remains at **100%** and that the indicators remain consistent. When you edit a value, the system automatically calculates the resulting difference and provides options to redistribute the balance among the remaining records.
>
> ![Edit Budget by Day Month 04](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Para-Editar-um-Or%C3%A7amento-Dia-Mes_04.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=c83bc9db014ec7c2b32b7f21f3809b1d)
>
> ## **How to Edit Sales Targets by Day/Commercial Category**
>
> [**Click here**](https://youtu.be/QyfTEL6E5lk) to watch the **Complete Editing Video**.
>
> 1. Controllership > Budget
>
> ![Image 13](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/image-13.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=3ba8a034d21dbc3f471a8d9c5f529fb5)
>
> 2. Click **Edit** and select one of the editing options. In the example below, we are editing by **Day/Commercial Category**.
>
> ![Edit Day Commercial Category 02](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Editar-Dia-Mercadol%C3%B3gico_02.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=f6c64196cc48ac2d7d1f8f4a3847ba38)
>
> 3. See the columns that can be edited below.
>
> ![Edit Day Commercial Category 03](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Editar-Dia-Mercadol%C3%B3gico_03.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=54898ca127a8c5eeed97afc5c946721c)
>
> 4. See the editing process below.
>
> ![Edit Day Commercial Category 04](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Editar-Dia-Mercadol%C3%B3gico_04.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=3f40e15c5c2bfa9d3ab0784180697565)
>
> 5. See the target editing and redistribution process below.
>
> ![Edit Day Commercial Category 05](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Editar-Dia-Mercadol%C3%B3gico_05.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=0084f88dab924a7e4dfddd14997d9f58)
>
> ## **How to Edit Sales Targets by Month/Commercial Category**
>
> [Click here](https://www.youtube.com/watch?v=QyfTEL6E5lk) to watch the **Complete Editing Video**.
>
> Follow the steps shown in the images below.
>
> 1. Controllership > Budget
>
> ![Image 13](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/image-13.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=3ba8a034d21dbc3f471a8d9c5f529fb5)
>
> 2. Select the store you want to **Edit** and choose the editing method shown in the image below.
>
> ![Edit Month Commercial Category 02](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Editar-M%C3%AAs-Mercadol%C3%B3gico_02.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=e55af8a250a8defae942856f3b870c46)
>
> 3. See the columns that can be edited below.
>
> ![Edit Month Commercial Category 03](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Editar-M%C3%AAs-Mercadol%C3%B3gico_03.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=b1580fe19f97174dc1cda51426f2bacf)
>
> 4. See the editing process below.
>
> ![Edit Month Commercial Category 04](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Editar-M%C3%AAs-Mercadol%C3%B3gico_04.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=b555bdee468bd6d4ddcdc7fe499fe644)
>
> 5. See how to **edit the values** in the example below.
>
> ![Edit Month Commercial Category 05](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Editar-M%C3%AAs-Mercadol%C3%B3gico_05.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=621e90931c500773ea85cc7b6a09b7f5)
>
> ## **Average Margin (Budget) vs. % Contribution Margin**
>
> When calculating the Average Margin while **Creating** the budget, Controller360 provides the average from the previous two months, or the customer can enter the desired margin. **This margin is used to calculate the Break-Even Point.**
>
> ![Average Margin 01](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Margem-M%C3%A9dia_01.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=adf4f4cb8cafe747d9c5ce3bca0d8127)
>
> When proceeding to the next step, **Calculating** the Budget, Controller360 uses historical data to allocate the **Sales Target by commercial category** and then **by day**, respecting the **seasonality of the period** and defining the **Contribution Margin**, which is also based on previous months.
>
> The margin obtained after this calculation is the **Contribution Margin** displayed in the budget details and as the % Contribution Margin indicator on the **Metrics** card.
>
> ![Average Margin 02](https://mintcdn.com/controller-tech/1bTJvCBiGyykVHT3/images/Margem-M%C3%A9dia_02.png?fit=max\&auto=format\&n=1bTJvCBiGyykVHT3\&q=85\&s=24a99060238949dc75de8d7502755069)
>
> ## **Verify Controller360 Expenses Against ERP**
>
> See the **Disbursement** field below, where expenses entered in the ERP are displayed.
>
> ![Verify Expenses 00](https://mintcdn.com/controller-tech/OorSAChFNVfXfATx/images/Conf_Despesas_00.png?fit=max\&auto=format\&n=OorSAChFNVfXfATx\&q=85\&s=460ac0f4686fb2506143bb2b8e92dfb4)
>
> To verify the data, access:\
> **Financial / Accounts Payable / Supplier**
>
> ![Verify Expenses 01 1](https://mintcdn.com/controller-tech/cmOxGwD7ic23uTp4/images/Conf_Despesas_01-1.png?fit=max\&auto=format\&n=cmOxGwD7ic23uTp4\&q=85\&s=7b3258e28b711ca8fad80d83621badfd)
>
> The image below shows how the data appears in the ERP for verification.
>
> ![Verify Expenses 02 1](https://mintcdn.com/controller-tech/cmOxGwD7ic23uTp4/images/Conf_Despesas_02-1.png?fit=max\&auto=format\&n=cmOxGwD7ic23uTp4\&q=85\&s=23f3550e14cb9894f1ede4e14cae89dd)

> [tab] Mobile
>
> ## Understanding the Budget Filters
>
> 1. Access **Controllership > Budget** and use the filters to select the desired stores, status, and period. Then monitor the progress and processing steps in the **Execution Monitor**.
>
>    ![Budget Docs 01 (1)](https://mintcdn.com/controller-tech/CmpU_ijB018VjUoF/images/Orc_Docs_01-\(1\).png?fit=max\&auto=format\&n=CmpU_ijB018VjUoF\&q=85\&s=06983f5787507abcff3f3153305e034e)
>
> ## How to Create a Budget
>
> Follow the **step-by-step instructions** below to **create a Budget**.
>
> 1. Controllership > Budget
>
> The Budget screen allows you to **filter stores**, **status**, and **period**. The Execution Monitor displays the **progress** and **processing steps** for the **budget**. The form allows you to create a **budget** by entering the store, period, and targets. You can then **save** or **save and calculate** the budget by defining the calculation parameters.
>
> ![Budget Docs 02](https://mintcdn.com/controller-tech/CmpU_ijB018VjUoF/images/Orc_Docs_02.png?fit=max\&auto=format\&n=CmpU_ijB018VjUoF\&q=85\&s=95ec61adb5c049de62057754aea5e84c)
>
> ## Budget Details and Actions
>
> 1. Review the budget **data and indicators** and choose whether to **recalculate** or **delete** it. When recalculating, all edited data will be lost.
>
>    ![Budget Docs 03](https://mintcdn.com/controller-tech/CmpU_ijB018VjUoF/images/Orc_Docs_03.png?fit=max\&auto=format\&n=CmpU_ijB018VjUoF\&q=85\&s=faf522eba2db378fbe4e990ac1778568)
>
> ## Targets by Day/Month
>
> 1. The **Budget** screen shows how to review the distribution of the **daily Sales Target** and monitor the indicators for each date.
>
>    ![Budget Docs 04](https://mintcdn.com/controller-tech/CmpU_ijB018VjUoF/images/Orc_Docs_04.png?fit=max\&auto=format\&n=CmpU_ijB018VjUoF\&q=85\&s=42061f97d7c0b1c7445271a2c200a7f9)
>
> ## Targets by Day/Commercial Category
>
> 1. Access **Targets > Day/Commercial Category**, select the date, and review the targets by group. Tap **View Targets** to explore the lower levels and totals.
>
>    ![Budget Docs 05](https://mintcdn.com/controller-tech/CmpU_ijB018VjUoF/images/Orc_Docs_05.png?fit=max\&auto=format\&n=CmpU_ijB018VjUoF\&q=85\&s=4a22132dc79a3646f605156b5bc159ec)
>
> ## **Targets by Month/Commercial Category**
>
> 1. Under **Targets**, select **Month/Commercial Category** to review the monthly targets by group. Tap **View Targets** to explore the lower levels and review the totals.
>
>    ![Budget Docs 06](https://mintcdn.com/controller-tech/CmpU_ijB018VjUoF/images/Orc_Docs_06.png?fit=max\&auto=format\&n=CmpU_ijB018VjUoF\&q=85\&s=0bebd6f3f058691576abebfbc85e94f5)


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