V Skill HF-D9.5-004 sector-specific 9 skills

Controlling and management information

Builds budgets, forecasts and reports, analyses differences between budget and actuals and explains them to management.

How hrmforce measures this

The candidate performs a representative work sample under standardised conditions.

Level	Behaviour at this level
N1 Guided	Fills the report with figures from the system under guidance and checks that the totals reconcile. works under supervision and follows instruction · routine, one variable at a time · own task
N3 Proficient	Independently analyses budget variances, traces them to operational causes and advises the manager on adjustment. sets own approach and seeks input proactively · several variables, some ambiguity · own team or process
N5 Leading	Determines the organisation's steering information, develops the planning and control toolkit and tests investment proposals for soundness. sets the standard and the policy · strategic, under high uncertainty · organisation, value chain or profession

N2 and N4 are deliberately not anchored. Raters place them between the anchors, following the O*NET convention.

These skills inherit the assessment route and the behavioural anchors of this construct.

T	Skill	Definition	Demand outlook 2026 to 2030
V	Preparing a management report Management reporting	Prepares a periodic report with actuals, budget, forecast and an explanation of the main items.	stable
V	Calculating unit cost Unit cost calculation	Converts direct costs and allocated overhead into a cost price per product, hour or treatment.	stable
V	Building a budget Budgeting	Builds a budget with budget holders including assumptions per item and a substantiated total outcome.	stable
V	Performing variance analysis Variance analysis	Explains differences between budget and actuals by price, volume and mix and names the cause.	stable
V	Producing a forecast Financial forecasting	Updates the expectation for the remainder of the year based on actuals, order book and assumptions.	rising
V	Applying cost allocation keys Cost allocation	Chooses allocation keys for overhead and indirect costs and allocates them to departments or products.	stable
V	Appraising an investment proposal Investment appraisal	Appraises an investment on payback period, net present value and sensitivity to assumptions.	stable
T	Building a financial dashboard in Power BI Power BI	Connects financial source data in Power BI and builds a dashboard with the key steering figures.	rising
T	Building a financial model in Excel Financial modeling · Excel	Builds a model in Excel with assumptions, calculations and outcomes that another person can audit.	stable