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Dictionary by pitch.dog
Budgets, forecasts & scenarios · Core

Bottom-up forecast

Also called: bottom-up plan

ELI5

A forecast assembled from detailed units, customers, products or operational assumptions.

Used in conversation

“Compare bottom-up forecast with the same cohort and period before drawing a conclusion.”

Pitch context

You will see “Bottom-up forecast” in financial models, budgets, board packs and investor materials when the discussion reaches budgets, forecasts & scenarios.

Why it matters: In budgets, forecasts & scenarios, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 5

Direct term-level sources and supporting source families.