El Ciclo del Presupuesto

A 90-minute, 4-round Express simulation from the learner's own chair as the head of Marketing at a Spanish manufacturer, through one full budget cycle and into the next, from October 2027 to the close of 2029: building the annual ask on the plan instead of last year plus a percentage or a padded cushion, preparing it with the finance business partner, deciding a frozen vacancy and absorbing a cut by choosing what stops, declaring an underspend in time instead of spending it in December or hiding it, forecasting on the drivers, answering a ratchet with a credible record and priced options, and carrying the budget with the team leads.

The area: 14 people, one vacancy and EUR 2,350,000 in 46 lines at Electrodomesticos Ebrosa, S.A. (fictional, Zaragoza). You decide how you build and defend the 2028 ask, what you do with the frozen vacancy and how you absorb the 6% cut, what you do with the EUR 95,000 you will not spend and how you forecast, and how you negotiate 2029 and who owns the budget with you.

Scored on your budget built on the plan, the chance of closing 2029 with the budget the plan needs, the area's money well spent, your team's energy, the trust of your team and Sales, your credibility with Finance, and open risk; two shortcuts (an analyst hired through a consultancy as professional services, and an agency invoice for next year's work booked as this year's spend) look like winning and cap the score.

ES (Spain) primary, EN parity.

An intermediate simulation for participants who already know the core concepts of the subject, designed for master's and MBA programmes.