Forecasting & cash flow planning

🎯 Goal of this section

The Forecast & cash flow planning module represents the time-based distribution of project costs.
It combines information from Cost planning (DIN 276) and Contracts and shows when which funds are expected to be needed in the project.
This enables better budget control and forward-looking financial planning.

Structure of the view

The forecast view is structured as a table and grouped by 100-level cost groups.
Below each cost group, the corresponding items from cost planning and contracts are displayed.

Example structure:

• Level – Description
• Cost group 300 – Building construction – Main cost group
• → Cost planning – Planned values from the current LPH
• → Contracts – Already awarded services with totals
• → Forecast – Remaining amounts still to be distributed

💡 Note:
The allocation is performed automatically via the link between the cost group and Cost plan selection in the contract.

Data basis of the forecast

The forecast pulls its data from the following sources:

• Source – Meaning
• Cost planning (current LPH) – Basis for the expected total costs
• Contract + change order net – Services already awarded
• Cost tracking (actual costs) – Costs already invoiced via invoices
• Green column “still to distribute” – Difference between the planned total and the contract total

💡 Tip:
As long as contracts have not yet been awarded, the forecast is based exclusively on the planned values from cost planning.
As soon as contracts are added, the planned values are automatically reduced by the awarded amounts.

Quarterly allocation of funds

Funds are allocated on a quarterly basis and distinguishes between cost planning and contracts:

• Level – Approach
• Cost planning – Distribution of the amount from the current LPH column (e.g., LPH 6) across the upcoming quarters
• Contracts – Mapping the actual payment distribution according to construction progress or contract period
• Green column – shows the remaining amount that has not yet been planned

💡 Example:
A contract for €240,000 for shell construction works (Cost group 300) is to be distributed over 4 quarters.
If 25% per quarter is entered, smenso automatically shows the amounts proportionally in the “Q1–Q4” columns.

Calculation logic

The forecast automatically pulls values from cost planning and contracts. For each cost group, three value areas are displayed:

• Planning (LPH) – current planned value
• Contracts – total of all commissioned services
• Forecast value / fund allocation – distributed across quarters or years

💡 Important:
Distribution is entered or adjusted exclusively at the cost planning level,
not at the contract level.
smenso automatically deducts contract values to avoid duplicate entry.

Display of the allocation

The forecast shows:

• Totals per quarter and year
• Total amount per cost group
• Comparison of plan / contract / forecast

Optionally, the following views can be generated using filters:

• Forecast by year (aggregation)
• Forecast by phase (e.g., LP6, LP8)
• Forecast by contractor or trade

💡 Tip:
The aggregated view is especially helpful for investment planning or financing overviews across multiple projects.

Interaction with the schedule

The forecast can also be aligned with the schedule (Ch. 6).
Dates control the time-based allocation of funds across phases.

• If a date shifts (e.g., LP8), the forecasted funds automatically shift as well.
• Schedule shifts become immediately visible in the forecast.
• This makes it possible to see what impact construction delays have on budget consumption.

💡 Example:
If site supervision is delayed by 2 months,
the corresponding cost shares are automatically shifted into the next quarter.

Practical use

A typical example of using the forecast:

• Cost group 300 – Building construction:
  • Cost planning (LPH 6): €1,200,000
  • Awarded contracts: €1,050,000
  • Still to distribute: €150,000
  • Forecast allocation: Q4 2025 → 60%, Q1 2026 → 40%

smenso displays these values both in the table and in the graphical totals overview.

Benefits and value

• ✅ Transparent fund management – clear breakdown of when which costs occur
• ✅ Linked to the schedule – automatic adjustments when timelines shift
• ✅ Automatic linkage with cost planning and contracts
• ✅ Quarterly overview – ideal for financing planning and liquidity management
• ✅ Portfolio-wide analyses – e.g., for budget or investment planning

Best practices

• Update regularly – before monthly or quarterly reports
• Check quarterly that contract statuses are being transferred correctly
• Keep an eye on the green column – it shows amounts that have not been distributed
• Align with the schedule to keep the time and cost situation consistent
• Export the overall overview – for budget negotiations and controlling

🔗 Related topics

• Chapter 7 – Cost tracking (DIN 276)
• Chapter 8 – Contracts
• Chapter 9 – Invoices
• Chapter 13 – Status reports

💡 Practical note:
The forecast is one of the most important controlling tools in smenso.
It not only shows the project's financial progress, but also the time-based availability of funds.
This enables proactive management of construction projects and helps identify investment peaks early.