| Paradigms | Today: Traditional Budget | Tomorrow: Sales and Operations Income Statement (S&OIS) |
| Profit:
Cause or Effect |
Effect of Revenue – Costs | Causes both revenue and costs |
| Income statement: Cause or Effect | Effect of budget | Causes budget:
Operational Budget = S&OIS + strictly fixed costs |
| Analytics | Predictive: What is profit if X happens | Prescriptive: What is best possible profit |