Budget values are different from plan values in regard to how binding they are. In the planning phase, you estimate the costs for a program position from the bottom up, as exactly as possible. Then the plan values are rolled up in the investment program. In this way, the system ensures that the total of the subordinate program positions does not exceed the plan value of the next highest program position above it. These values can also be increased somewhat, in order to allow room for necessary adjustments. In the approval phase, the funds are supplied from the top down in the form of the budget.

For projects and orders there are two options for planning: planning overall costs (that is, rough values that are not dependent on cost elements) or planning by cost element. If you combine these two methods on an order or project, the system adds the overall costs to the costs planned by cost element.