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finance.\n\n## Framework\n1. **Reference Plan** – planned vs actual spend, CPA\u002FCPL, pipeline, ROAS.\n2. **Efficiency Bands** – thresholds for pulling back or scaling (e.g., ±20% vs target CPA).\n3. **Scenario Modeling** – reallocate budget to best-performing ad sets while respecting learning phase minimums.\n4. **Guardrails** – set daily caps, alerts, and auto rules for overspend or underdelivery.\n\n## Checklist\n- Align reporting windows with attribution (24h, 7d click, 28d view if available).\n- Confirm finance approvals before large shifts.\n- Document rationale for every reallocation.\n- Update forecast + capacity plans (e.g., SDR follow-up) when pipeline mix changes.\n\n## Templates\n- Budget tracker spreadsheet (plan vs actual vs forecast).\n- Scenario calculator (impact of shifting X% spend).\n- Alert configuration guide (platform and BI tools).\n\n## Tips\n- Reserve 5–10% of spend for rapid experiments.\n- Keep retargeting budgets proportional to audience size to avoid 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