[Verse 1]
Start with the master plan, three budgets in your hand
Operating shows the flow, revenue and costs below
Capital for assets new, equipment coming through
Cash budget tells the tale, will liquidity prevail
Pro-forma statements shine, financial future by design
[Chorus]
Budget right, forecast tight
Master, flexible, zero-based insight
Cost centers, profit centers, investment sight
Variance analysis makes it bright
Rolling forward through the night
CPA budgeting done right
[Verse 2]
When volumes change around, flexible budgets can be found
Adjust the costs that vary, fixed costs never scary
Zero-based means start from scratch, every dollar needs a match
Justify each line item, no assumptions can commit
Rolling forecasts never end, twelve months ahead we extend
[Chorus]
Budget right, forecast tight
Master, flexible, zero-based insight
Cost centers, profit centers, investment sight
Variance analysis makes it bright
Rolling forward through the night
CPA budgeting done right
[Bridge]
Management by exception rule
Significant variances are the tool
Responsibility accounting clear
Cost centers manage costs sincere
Profit centers revenue too
Investment centers ROI pursue
[Verse 3]
Variance tells the story true, actual versus budget view
Favorable or adverse sign, helps management realign
Responsibility centers three, each with accountability
Cost control is the game, profit margins stake their claim
Investment returns measured well, ROI numbers always tell
[Chorus]
Budget right, forecast tight
Master, flexible, zero-based insight
Cost centers, profit centers, investment sight
Variance analysis makes it bright
Rolling forward through the night
CPA budgeting done right
[Outro]
From master budget to the end
Forecasting helps the business blend
Planning, controlling, all in sight
CPA budgeting done right