variance-analysis

Explains budget-vs-actual or period-over-period variances: sets a materiality threshold first, builds the variance table in dollars and percent, decomposes drivers (price, volume, mix, timing, one-offs), draws a bridge waterfall, and writes the so-what per material line with forecast impact. Use when the user says 'why are we over budget', 'explain the miss vs plan', 'build the monthly flux commentary', or 'what…