IBO · Glossary · Budget utilization

Budget utilization

Budget utilization

Budget utilization is the share of a cost budget already used by the actual spend.

Formula

Utilization = actual cost ÷ planned cost × 100

Example

Marketing planned at €40,000 spends €46,000: utilization is 115.0%. (invented numbers)

In IBO

A dashboard card per department: 100–110% is a caution, above 110% is critical.

Last reviewed 30 Oct 2026.