Spreadsheets with examples of costs for planning and control are the basis for preparing budgets. Control consists of “knowing the reality, comparing it with what it should be, quickly identifying discrepancies and taking action to correct them”. We can confuse the concept of control as something that results from Cost Systems, but cost systems do not offer control over costs. In order to have control, there must be decisions about deviations, therefore, there must be people and action on reality. On the other hand, in order to have control, it is important to have a Cost System to provide information. The examples in the spreadsheets help to understand the subject.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.