Segnalo an interesting post (technical) from  PerformancePoint Blog  (published by the group of developers PerformancePoint) viability index of this product until some time ago proposed as a solution  BPM  independent, and now integrated into SharePoint  , to support the processes of budgeting and consolidation. 
  In essence this is a technical solution suitable to publish and manage SharePoint, Microsoft's portal, the state of progress    a process of budgeting.  
  
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