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On the fast-developing and rapidly changing track of sports nutrition and health foods, the industry's high-growth nature imposes extreme demands on budgeting—it must possess both keen market responsiveness and precise forward-looking predictive capabilities. However, traditional budgeting models often fail due to disconnection from dynamic business operations: on one hand, rapid product line iteration and increasingly diverse marketing channels make it difficult to accurately forecast budgets for sales revenue and marketing expenses, nor can they achieve refined attribution; on the other hand, significant fluctuations in raw material costs and sustained high investment in product R&D and quality control also fill cost and supply chain budgets with uncertainty. These issues directly lead to a disconnect between business and financial data, with budget preparation often lagging behind business changes, making effective rolling forecasts challenging.
As one of the leading domestic enterprises in the sports nutrition industry, Beijing CPT Sports Technology Co., Ltd. (hereinafter referred to as "CPT") operates across multiple segments including competitive sports, public fitness, military nutrition, and health foods. In professional fields, the company must strictly adhere to high standards ensuring product efficacy and safety; while in the mass market, it faces significant pressure to expand from professional to fast-moving consumer goods (FMCG) sectors and accurately grasp diverse consumer demands. Therefore, CPT urgently needed to enhance operational efficiency and market responsiveness through refined budget management. The aim was to build a systematic, data-driven budget management platform, thereby consolidating its advantage in the fierce competition of the "blue ocean" market and providing precise financial support for the strategic implementation of transitioning from a professional brand to a mass health consumption brand.
▌ Customer Pain Points: Industry Characteristics Call for Efficient Budget Management
As a large enterprise with a highly complex business system, CPT was facing multi-dimensional budget management challenges. The dynamic changes in the market environment, frequent fluctuations in supply chain costs, and the complexity of internal resource allocation further increased the difficulty of budget control. These challenges not only involved precise financial control but also related to the implementation of the company's overall strategy and the continuous improvement of operational efficiency. Therefore, CPT had to invest more effort in refined budget management and dynamic adjustments.
Difficult Coordination Across Multiple Business Lines, Ineffective Group-Level Oversight
CPT's business encompasses competitive nutrition, public health, military-specific meals, and OEM customization, among other segments. Each segment has significant differences in product characteristics, customer structure, sales models, and cost composition. Under the traditional offline budgeting model, it was difficult to simultaneously achieve three key objectives within the same system: the joint-stock company's overall management of sales and collections, the production company's precise alignment of production costs and procurement plans, and the business divisions' independent accounting for channel profits, inventory, and sales expenses. This not only led to high communication costs during the budget preparation phase but also easily resulted in resource misallocation during execution, making it difficult for the group level to quickly generate comprehensive, accurate, and comparable consolidated management views, thereby affecting strategic synergy.
Intertwined Product and Customer Dimensions, Lack of Refined Accounting
CPT's core business requires budget management to simultaneously cover two key dimensions: "product" and "customer." Traditional budgeting, if only accounting down to product categories, not only leads to insufficient accuracy in cost budgets—making it impossible to accurately calculate and allocate production costs based on specific customer order volumes—but also distorts gross margin analysis, making it difficult to assess the actual profit contribution of different customers. This can potentially lead to hidden losses where sales volume is high but profits are minimal. Furthermore, channel strategy formulation lacked data support, making it difficult to implement differentiated pricing and promotion policies for different customers.
Disconnect Between Budget and Business Operations, Management Reports Fail to Guide in Real Time
In response to market changes, CPT needs to quickly conduct quarterly, monthly rolling forecasts, and budget adjustments. However, under the original model, adjustments involved multiple modules such as revenue, costs, and expenses. Manual recalculations were not only labor-intensive but also time-consuming, leading to severe lags in management reports. The forecast data obtained by business departments was often outdated and could not support real-time decision-making. Additionally, budget versus actual analysis could only compare totals at the account level. When profit deviations were discovered, it was difficult to quickly drill down into the data to precisely pinpoint whether the issue was caused by a specific product, channel, customer, or expense item. This caused business review meetings to become superficial, unable to effectively drive timely operational adjustments.
▌ Intcube: From Business Process Analysis to System Implementation
Leveraging advanced multidimensional database technology, Intcube's Comprehensive Budget Management System (Intcube EPM), built on a web-based comprehensive performance management platform, constructed a budget preparation and analysis platform covering all businesses for CPT. This platform supports both on-premises private deployment and SaaS cloud deployment, meeting various financial and business analysis needs. By utilizing the advantages of cloud computing and container technology for reasonable resource allocation and scheduling, it assists CPT in achieving multiple goals during the budget management process, such as real-time business status monitoring, promoting management accounting reforms, and reducing IT construction costs. This project also provides valuable reference for the digital transformation of similar sports nutrition and health food enterprises.
Data Architecture Combining Multidimensional Models and Two-Dimensional Ledgers
Intcube built the system based on CPT's data characteristics. Structured budget data such as organization, period, product, and account are carried by a multidimensional data model, supporting flexible combined analysis and cross-version comparison. Simultaneously, unstructured detailed business data such as customers, channels, and individual product sales volumes are managed via two-dimensional ledgers. This forms a two-tier data management mode of "multidimensional aggregation + detailed traceability," significantly improving the efficiency of the budgeting system.
Coverage of Full Business Processes
This Comprehensive Budget Management project for CPT aimed to optimize the offline comprehensive budget management system and upgrade it to a budget system. By refining annual budget preparation and reporting processes and increasing the frequency of rolling forecasts, it enhances the accuracy, efficiency, and practicality of budget preparation. The system covers the three-tier structure of the joint-stock company, production companies, and business divisions, supporting the following functions:
● Preparation of operational budgets for sales, production, procurement, assets, expenses, etc.
● Multi-version management of annual budgets and quarterly/monthly rolling forecasts.
● Budget adjustment mechanisms, supporting dynamic revisions of modules like revenue, costs, and expenses.
● Automatic integration of monthly actual data to enable budget vs. actual analysis and operational monitoring.
Intelligent Calculation and Real-Time Presentation
During the foundational data organization process, this project fully incorporated CPT's actual needs and future expansion scenarios. Among these, the maintainability of data analysis was significantly improved, achieving a more efficient automated data analysis process through intelligent computing technology. Data calculation steps are executed instantly based on the system's predefined operational logic, making operations simpler and results more stable. Users can obtain calculation feedback at any time without needing to specifically consult the operational logic. Leveraging the MDX business rules engine, the system can achieve the following:
● Automatic calculation of revenue from sales volume and unit price.
● Cost linkage calculations, reducing manual data entry workload.
● Automatic generation of profit statements, cash flow statements, and balance sheets.
● Real-time alerts for abnormal data, supporting drill-down queries to product or customer levels.
▌ Core Outcomes: Efficiency Gains and Management Empowerment
The successful launch of CPT's Comprehensive Budget Management project marks a profound digital reconstruction of its core financial operations system. What Intcube provided is not an isolated software tool, but an integrated performance management solution centered on a multidimensional data model and deeply integrated with business scenarios.
● Significant Improvement in Preparation Efficiency: The system supports features like multi-user parallel data entry, batch import, and automatic data fetching via interfaces, greatly shortening the budget preparation cycle. Budget data can be freely combined and analyzed across multiple dimensions such as product, channel, and customer, and supports one-click drilling from aggregated data down to the most granular business details.
● Enhanced Data Quality and Consistency: Using this system, the joint-stock company, production companies, and business divisions can collaborate on the same platform, following a unified set of data rules. By standardizing master data and business rules, the definitions and logic of budget, actual, and analysis data are kept consistent, effectively reducing human error and lowering reconciliation costs.
● Improved Management Reporting System: The system covers core management reports such as divisional profit statements, group consolidated statements, and cash flow statements. It supports real-time queries and multi-dimensional drill-down analysis, freeing management from the burdensome data verification and consolidation work of the past and laying a solid data foundation for group-level strategic coordination.
● Initial Demonstration of System Integration Capability: Through standard interfaces and intermediate tables, the system integrates with external data sources like BI systems and financial systems, initially building a "business-budget-finance" data closed loop. This effectively addresses current pain points regarding the efficiency of budget preparation, rolling forecasts, and budget vs. actual analysis.
The CPT Comprehensive Budget project is not merely a successful deployment of a technological tool; it represents a systematic upgrade in the company's management philosophy and operational model. By building a budget management system characterized by "data-driven, real-time control, and intelligent analysis," Intcube helped the client achieve breakthroughs not only in efficiency but also in solidifying the digital foundation for strategic execution and resource allocation.
In the future, the Intcube EPM solution will continue to empower CPT, enabling it to consolidate and expand its leading advantage in the fast-changing sports health market through more agile responses, more scientific decisions, and more intelligent resource allocation. It also provides a referenceable path for digital transformation for more growing enterprises.
