# Spend analysis: <period>

## Data

Sources (ERP, cards, expense system), extraction date, exclusions and why. Classification method and its coverage (share of spend classified).

## Findings

| View | Top 10 | Share of total | Note |
| --- | --- | --- | --- |
| By category | | | |
| By supplier | | | |
| By business unit | | | |
| Contract vs. non-contract | | | |
| Payment terms | | | |

## Opportunities

Each with the spend it rests on, the lever, the estimated effect and the assumption behind the estimate.

## Data quality

Unclassified spend, duplicate suppliers, missing PO references, with a plan to fix each.