Budgeting and Planning This type of BI application enables the user to bring together all the necessary information to make a first draft of a forecast. Analysis of each account and dimension using OLAP techniques will quickly show up variations and anomalies in costs or income. Once this first draft has been drawn up, the budget negotiation process can be begun with cost/revenue center managers, or, to use a more basic technique, percentage increases can be applied to each account based on past cost/sales evolution. A BI planning tool should be able to calculate costs and revenue according to seasonality, and apply formulas to calculate values for each account (depreciation, for example), but it should also allow the user to manually modify anual, quartery or monthly aggregate figures.