The document discusses Oracle Hyperion and its planning, budgeting, and forecasting capabilities, including tracking expenses and revenues across business units, currencies, and accounts for budgeted, actual, and forecast scenarios. It also covers consolidated financial planning and reporting, integrated planning scenarios, translation and consolidation rules, and rolling forecasting. Strategies can be set and tracked through balance scorecards to reflect organizational goals.

1. Planning Budgeting and Enterprise Tools:
Oracle Hyperion a clear leader:
Planning in Finance World: Case Study Investment Banking
Funds are apportioned to LOB according to set rules and planned vs actual is tracked.
Changes to following according to business conditions are reflected like changes in business
Rules Which are reflected in planning modules.
BAF(Budget Actual and Forecast )
S scenario : BAF
V Version: Working version and versions to plan.
Y year : Year wise plan
P period: time period mm or yy
E Entity: business units registered in Geogrphical areas..BAF consolidated for global
E Employee
A accounts:
C Currency
HSP_rates: changing currency rates
Top Down allocation/ Bottom up allocation.
P&L sheet : Expenses Vs Earnings.
Expenses are tracked for checking budgeted vs actual and based on business scenario future
forecast due to changing business Conditions.
Earnings: from revenue earned over period of time is tracked across LOB (SVYPEEAC).
revenue, profits rolled up consolidated to check revenue for planned, actual, and Forecast.
Strategy set for Market Stock leadership: Targetted: DPO Divident payout ratio.
As against targeted DPO  increase Sales acquire of create Asset  Finance (with Debt and
Earnings) entries reflected in AP, AR, GL modules:

2. Budget:
Activity Based Accounting helps to apportion affects of each business Activity value for each
step which affects the top and bottom line in terms. All Activities can be tracked for planned
actual and forecast.
Planning: Most of it in Financial Control: Tracking Expenses against cost Centre.
Default hierarchy:
LOB sub Lob DIV Group  Cost Centre.
The expenses are tracked across
Sales Example Senrio: Sales  Asset  Financing ( Debt + Earnings).
BAF tracked for ( Cycle: sales what Assets needed to produce For those what assets have to be
produced How will we Finance those assets).
What? When? How? Where? Zachman methodology: Enterprise Architect.

3. Integrated Senarios:
Statutory Consolidation Engine:
size of the chart of accounts is inflated by an extensive use of intercompany details
Conditional rules must be defined for intercompany transactions.
Complex consolidation methods must be defined to calculate item and consolidation
reserves, and to generate a detailed audit trail of the consolidation process.
Translation, Proportion, and
Elimination data tables of consolidated entities

4. Plan cycle: Plan Conduct Evalutate update PCEU
Revise: Forecasting types: Rolling Forecast. : rolling Forecast as happen adjusted to PCEU.
SCE translation and consolidation engine performs
Translation, Proportion, and Elimination data tables of consolidated entities.
The consolidation process of a given account applies SCE-specific consolidation rules to the
translated data and writes the results into the proportion or elimination consolidation detail
data tables of the current dependent or into the elimination data table of a partner or
intercompany entity. If the parent and the dependent have the same currency, SCE skips the
translation process and performs the consolidation using the local currency data to the
translated data. SCE is also enabled for multi-user consolidations; however, in SCE
administration, only one user at a time can access method, rule, default, and global setting
information.
What-if Senario best tool Excel for which Hyperion Planning gets integrated by office Smart
View.
Core financial Plan: based on Income statements, Balance sheet, Cachflow statements.
Capital Expenditure planning:, COGS planning, Revenue planning, Project planning, Marketing
Expense planning. OPEX planning.P&L and balance sheet.

5. HFM:
P&L for all Org unitsplannedvsactual trCKED ASWELL THE FORECAST.
Balance sheetof countryspecificaccountsare consolidatedtakingintoaccountthe currency differences
local legal rulesforportioning,taxationsetctoconsolidated accounts.
Balance Scorecard
Like cost basedleadershipstrategyis chosenascorecardisdevelopedtoreflectforeachassociated.