How to build semantic model table from excel 2013 budget table?

Question

I have an excel 2013 budget table produced by finance department. The title of the table is <<Year 2015 Resource Budget>> with columns such as (Item, Budget). There is line of business app which tracks daily usage. It is SQL database which
I can access. The SQL table has columns such as Date, Item, Usage. I am asked to produce some PowerView reports using DAX.
I am thinking about using Excel 2013 PowerPivot. The following is the step of my plan.
Add excel 2013 Budget table to PowerPivot
Transform the budget table using DAX to a new table with includes date. For each item budget, the value can be evenly divided by 365. I don't know if this is possible with DAX and need advice from you
Import daily usage from SQL database into PowerPivot
Merge the imported SQL daily usage table with the transformed budget table with daily breakdown.  The output table has 4 columns (Date, Item, ValueType, Value). The ValueType can be either Budget and Usage. (I also do not know if it is possible to
use DAX to merge two PowerPivot table into anther table with added new columns. If it is possible, I would love to hear from you on how to do this)
Finally, I can produce BI reports based on the newly merged table
Update: Here are more sample data.
Input Budget
<<Year 2014 Resource Budget>>
Item
Budge
Pen
365
Paper
1095
<<Year 2015 Resource Budget>>
Item
Budge
Pen
1825
Paper
1095
Bag
365
I am thinking to expand the Budget as follow but I don't how to use DAX to do it
Date
Item
Budge
31/12/2014
Pen
1
31/12/2014
Paper
3
1/01/2015
Pen
5
1/01/2015
Paper
3
1/01/2015
Bag
1
Here is the Daily Usage table
Date
Item
Usage
31/12/2014
Paper
2
31/12/2014
Pen
6
1/01/2015
Paper
10
1/01/2015
Pen
2
1/01/2015
Bag
1
I was thinking to merge the expanded Daily Budget and Daily Usage as follow for BI reporting. This was my thinking, may not a good solution using DAX
Date
Item
Type
Value
31/12/2014
Paper
Usage
2
31/12/2014
Pen
Usage
6
1/01/2015
Paper
Usage
10
1/01/2015
Pen
Usage
2
1/01/2015
Bag
Usage
1
31/12/2014
Pen
Budget
1
31/12/2014
Paper
Budget
3
1/01/2015
Pen
Budget
5
1/01/2015
Paper
Budget
3
1/01/2015
Bag
Budget
1
Off course, I need to build dimension tables for Date, Item, Item Category, and Value Type
jl

Answer 1

Hi JL,
Just for consideration, I'd:
Keep budget and actuals separately - create Fact_Y2015Budget and Fact_Actuals;
Hook both tables to same dimesnions (time; if there is no time for budget, assign it all to the first day of your 2015; line item etc. - whatever you are asked to report about)
If you can, pull usage not only for 2015, but for prior year(s) too
Create measures like [Usage Budget Atteinment YTD]:=TotalYTD(SUM([Usage]),your_time)/([Budget]*PriorYear(TotaYTD(SUM([Usage]),you_time)/CALCULATE(SUM([Usage]),DATESBETWEEN(your_first_day_of_year2015,your_last_day_of_2015))))
The calculation in #4 compares actual ("usage") to portion of budget that would have been used up if 2015 had the same seasonality as 2014... If you couldmshare specific sample, I'd buuild exact formula...
Daniel