A calendar structure divided into 13 months of 28 days each, plus one or two extra days, provides a consistent framework for financial reporting and project management. These structures often utilize an extra, intercalary month or distribute the extra days throughout the year. A readily available example of this can be found in certain accounting software applications or specialized planning tools.
This type of calendar offers several advantages. Its consistent month length facilitates comparisons of performance metrics across different periods. Predictable accounting cycles simplify financial planning and analysis. Some organizations find these calendars useful for managing complex projects or production schedules. While not widely adopted in everyday life, the concept dates back centuries, appearing in different cultures and historical contexts for various purposes.