paraphrase It's important for finance teams to quantify the nature of these errors or misses. If an error is recurring by nature (that is, it will not only impact the current month being evaluated, but all future months), it has a greater impact than missing a one-time item. Practically speaking, this could be missing a new hire salary as part of the budget cycle (meaning you bust your budget during month one of the budget cycle) vs. missing a one-time spot bonus to be awarded to an employee