Orçamento vs. Real: como encontrar e analisar variações

Understanding and managing your money is important in both business and personal life. One useful tool for this is budget vs actual analysis. In this guide we explain what budget vs actual means for a business, how to calculate budget variance, the types of variance you will run into, what to do when your plan and your results don’t match up, and the reports that pair well with a budget. We also hand you a free Budget vs actual template from Sheetgo: one Google Sheets file you copy to your own Drive, with no Sheetgo account needed. Plus, we’ll keep it simple and give you practical advice without using confusing words.

O que é orçamento versus real?

Budget vs actual is a straightforward financial analysis method that helps you compare what you planned (the budget) with what actually happened (the actuals). The gap between the two is called the variance, and it’s what turns a budget from a wish list into a management tool.

Get the free Budget vs actual template

Como calcular a variação orçamentária?

Etapa 1: Collect your data

Put your budgeted figures and your actual figures side by side in a spreadsheet, split into income and expenses. Use the same category names on both sides, otherwise you have nothing to compare.

Etapa 2: Use the variance formula

Variance = actual amount − budgeted amount. Work it out line by line, not just on the bottom line: a total that looks healthy often hides one category that is badly off. It also helps to express the gap as a percentage of the budgeted figure, so a $500 miss on a $1,000 line doesn’t get lost next to a $500 miss on a $50,000 one.

Etapa 3: Read the sign in context

The same arithmetic means opposite things on either side of the sheet. On income, an actual figure above budget is favorable. On expenses, an actual figure above budget is unfavorable. So label every line favorable or unfavorable before you draw any conclusion from it.

In the free template further down this page, the Análise orçamentária, Análise de renda e Análise de despesas tabs run this comparison for you: forecast next to actual, with the under/over amount and the variation %.

Quais são os tipos de variação orçamentária?

As variações orçamentárias podem ser agrupadas em três tipos:

Favorable (good news) variance:

Occurs when actual revenues are higher than budgeted, or actual expenses are lower than budgeted.

Unfavorable (not-so-good) variance:

Happens when actual revenues fall short of budgeted amounts, or actual expenses exceed the budgeted figures.

Revenue variance:

This focuses on the difference between what you expected to earn and what you actually earned. It’s worth keeping it separate from the cost side, because the two are usually driven by completely different things: the template gives each its own tab.

O que você faz quando o orçamento e os dados reais não estão alinhados?

A correção das diferenças entre seu orçamento e os resultados reais envolve:

• Dando uma olhada de perto: Examine cada item para descobrir de onde vem a diferença.
• Ajuste de planos futuros: Use o que aprendeu para tornar seus orçamentos futuros mais precisos.
• Implementar controles: Para evitar variações significativas no futuro, implemente melhores controles financeiros e sistemas de monitoramento.

Exemplo: Se as despesas de marketing excederem o orçamento, analise campanhas específicas, avaliando seu sucesso e quaisquer custos imprevistos que tenham contribuído para a variação. Ajuste os orçamentos futuros para acomodar o impacto da campanha bem-sucedida. Fortaleça os controles no departamento de marketing estabelecendo limites de gastos, exigindo pré-aprovação para grandes despesas e aumentando a transparência nos processos financeiros. Essa abordagem proativa não apenas resolve problemas imediatos, mas também fortalece sua estrutura financeira contra possíveis variações no futuro.

Relatórios que complementam os orçamentos em relação aos resultados reais

Aumente o poder de sua análise de orçamento versus análise real com esses relatórios adicionais:

• Demonstração do fluxo de caixa
  This shows how much money is actually available to your business, month by month. That guide comes with its own free Google Sheets template.
• Demonstração de resultados
  A detailed overview of how well your business is doing financially over a period. That guide comes with its own free Google Sheets template too.

Modelo gratuito de orçamento versus real da Sheetgo

To make budgeting easier, Sheetgo publishes a free Budget vs actual template for Google Sheets. It’s a single spreadsheet file: you copy it to your own Drive and it’s yours to edit. Nothing to connect, nothing to set up, and no Sheetgo account needed.

Here’s what you get inside the file:

1. Entradas — set the year you want to analyze. The rest of the file keys off it.
2. Previsão de renda — the income you planned, one row per month and one column per income category. Rename the categories to match your own business.
3. Renda real — the income that really came in, one row per invoice: client, invoice number, amount, date, category and notes.
4. Previsão de despesas — the same idea on the cost side: what you planned to spend.
5. Despesas reais — what you actually spent.
6. Análise orçamentária — the headline comparison. Actual against expected operating profit, actual income against forecast, and actual expenses against budget, month by month plus year-to-date.
7. Análise de renda — forecast next to actual for every income category and every month, with the under/over amount, the variation % and a year-end total.
8. Análise de despesas — the same breakdown for your costs.

There’s also a Read me tab you can go back to whenever you need a reminder of how the file fits together.

How to get the Budget vs actual template

Click the button below, then click Fazer uma cópia to save your own free Budget vs actual template in Google Sheets by Sheetgo.

Comece a usar

Step 1: Set the year you’re analyzing

Abra o Entradas tab and set Year to analyze to the year you’re reporting on. The analysis tabs use that year to lay out their monthly columns, so it’s worth getting right before you type anything else.

Step 2: Enter your budget in the Forecast tabs

Ir para Previsão de renda and fill in the income you expect, month by month. The column headers are your income categories, so rename them to whatever you actually sell. Then do the same in Previsão de despesas for the money you plan to spend. Together, these two tabs are the budget half of the comparison.

The file arrives with sample figures in it so you can see how everything behaves. Delete the sample rows before you start entering your own.

Step 3: Log what actually happened in the Actual tabs

Renda real is a running log rather than a grid: one row per invoice, with the client, invoice number, amount, date and category. Despesas reais works the same way for money going out. Use the same category names you used in the Forecast tabs, otherwise the analysis has nothing to line your actuals up against.

Step 4: Read the headline variances in Budget Analysis

O Análise orçamentária tab updates as you enter data. It puts your actual operating profit against the expected figure, your actual income against the forecast, and your actual expenses against the budget, for every month of the year plus a year-to-date column. This is the view to open first: it tells you which side of the business the problem is on.

Step 5: Drill into the detail

Once you know where the gap is, Análise de renda shows you why. Every income category gets a forecast column and an actual column for each month, with the under/over amount, the variation % and a year-end total. Análise de despesas does the same for your costs. This is where a variance stops being a number and turns into something you can act on: one client who paid late, one category you consistently underestimate.

That’s the whole loop: your plan in the Forecast tabs, reality in the Actual tabs, and the variances calculated for you in the Analysis tabs.

FAQs (Perguntas frequentes)

P: Por que a análise do orçamento em relação ao real é importante?
R: Ajuda a ver como você está se saindo financeiramente e facilita a decisão do que fazer em seguida.

P: Com que frequência devo fazer a análise do orçamento em relação ao real?
R: É uma boa ideia verificar a cada mês ou a cada poucos meses, dependendo da frequência com que você deseja ficar de olho nas coisas.

P: Posso usar a análise de orçamento versus real para minhas finanças pessoais?
R: Sem dúvida! Você pode aplicar as mesmas ideias para gerenciar suas finanças pessoais e ver para onde seu dinheiro está indo.

Em resumo, compreender e analisar as diferenças entre seu orçamento e os resultados reais é fundamental para gerenciar suas finanças de forma eficaz. Esta postagem do blog forneceu insights práticos, quer você seja novo no uso de planilhas ou já tenha alguma experiência. Use esse conhecimento para tomar decisões financeiras bem informadas e obter sucesso em seus empreendimentos financeiros.

Perguntas frequentes