EM-FIN-01 · Subject model · W1
Budget, responsibility center and funding
Funds plan, scenarios, limits, cost centers and responsibility. An organizational unit is not required to coincide with a financial center.
Partially published; research continues
Claude: complete-frozen-audit-accept-with-limits; Grok: complete-reconciled.
Published results
Research note, in Russian: Canonical/runtime promotion remains governed by the package allocation, identity and dependency holds.
Subject boundary and candidate types
- Budget
- BudgetVersion
- CostCentre
- FundingAllocation
- BudgetScenario
Deep research questions
- How to compare the original budget, the forecast and the actuals?
- How to avoid double counting in the funding matrix?
- How does a cost center survive a reorganization?
Verifiable invariants
- Period and currency are mandatory
- A plan version does not change the actuals
- An allocation has a base and a remainder rule
End-to-end acceptance scenario
Two sources fund one project, then a reorganization and a budget revision occur: the history reconciles without double counting.
Negative case
Moving a department rewrites the past expenses of the new center.
Approaches to compare
- FIBO: instruments, parties, transactions
- UBL/FOCUS: documents and costs; choose by contour
- XBRL and ERP/accounting-policy practice: books, periods, recognition and disclosure
Candidates in the live catalogue
- WM-ECO-012 · Budget · 0.3.0-research.1 · installable
Semantic fit requires boundary research; a published model does not by itself complete this card.
Result requirements
Every card is executed together with the full research contract: definitions, fields and cardinalities, lifecycle, sources, data mastership, rights, the five object facets, at least eight invariants, positive and negative examples, dependencies, migration and applicability limits.