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How do you validate/sense-check a completed master budget? How does the capital budget integrate into the master budget? How do you model working capital changes in the master budget? How do you flex or revise the master budget during the year? How does the master budget reflect a change in credit terms offered to customers?
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How do you build a master budget model that recalculates automatically?

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Link the budgets with formulas and shared assumptions/drivers so a change in one input (e.g., sales volume) flows through production, costs, cash, and the pro forma statements automatically. A well-structured spreadsheet or FP&A tool with clear input cells and no hard-coding enables fast scenario and sensitivity analysis.
Real-world example Changing the sales driver instantly updates the whole master budget model, including the balance sheet.

Common follow-ups: Why avoid hard-coding? | What does automatic recalculation enable?

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All 34 The Master Budget questions