FinOps Center Budgets Tab has 2 Views that align to the responsibilities of the different users - Product/Portfolio & Management. 

When FinOps Center consumes the budgets via the Chart of Account file the Budgets attached to the Products have been approved through the Core Financial Systems. FinOps Center is managing those Core Financial Systems approved budget by enabling the Product and Portfolio Owners to Schedule how they are planning to spend on AWS based at a Product Budget Level. 

Product Owners see their Available Budget that is directly from the Chart of Account file. They will then enter their expected spending for each month to be Approved by their Portfolio Manager. They can adjust their monthly budgets by requesting that budget be Rescheduled. FinOps Schedule does not allow total Monthly Schedule to be greater than the annual approved budget from the Chart of Accounts. 

Portfolio Owners provide oversight on the Budget scheduling of Product Owners. Monthly Schedule Budgets that are Approved will be the data that is used to provide information to Management. 

Management Visualization provide Department, Business Unit, and CCoE users Spending vs Approved Spending that are a result of the Budget Approval process of Product and Portfolio Users. The intent is provide information to Management that is not purely based on Spending but Spending in relationship to how the Product teams are planning to Spend. 

Spend Calculations

Annual Budget = Budget from Uploaded SOR/Chart File

Planned = Approved Budgets

Unallocated Budgets = Annual Budgets - Annual

EOY Planned = Current Month Approved - Current Month Spend + Approved Budgets in the "out" months