feat: add 27 new skills across 7 professions — 80 skills, 21 plugins (v5.0.0)

2026-04-05 12:48:16 +01:00
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+---
+name: budget-variance-analysis
+description: "Produce a structured budget variance analysis from actual vs budget figures. Use when asked to analyse budget variances, explain underspend or overspend, write a variance commentary, or investigate why actuals differ from plan. Produces a categorised variance table with root cause analysis and management commentary."
+---
+
+# Budget Variance Analysis Skill
+
+Produces a complete variance analysis from numbers through to root cause explanation and management commentary.
+
+## Required Inputs
+- **Actuals and budget figures** (paste as table or describe line by line)
+- **Period** (month / quarter / YTD)
+- **Materiality threshold** (e.g. £10k or 5%)
+- **Known reasons for variances** (if any)
+- **Audience** (CFO / board / management / auditor)
+
+## Output Structure
+
+### 1. Variance Summary Table
+
+| Line Item | Budget | Actual | Variance £ | Variance % | F/A |
+|---|---|---|---|---|---|
+| Revenue | | | | | |
+| Cost of Sales | | | | | |
+| Gross Profit | | | | | |
+| Opex | | | | | |
+| EBITDA | | | | | |
+
+F = Favourable | A = Adverse
+
+### 2. Material Variance Commentary
+
+For each variance above threshold:
+
+**[Line item] — £[amount] F/A ([%])**
+- **Root cause:** [Specific explanation — not "timing" without detail]
+- **Permanent or timing?** Will this reverse next period?
+- **Management action:** What is being done
+- **Forecast impact:** Does this change full-year outlook?
+
+### 3. Top 3 Variances Requiring Attention
+Ranked by materiality and strategic significance.
+
+### 4. Forecast Revision
+Does the full-year forecast need updating? State revised expectation and key assumptions.
+
+### 5. Executive Summary
+3-4 sentences of management commentary suitable for a board pack.
+
+## Quality Checks
+- All variances above threshold explained
+- Root causes specific (not vague)
+- Favourable/Adverse correctly labelled
+- Forecast impact stated for material variances
+
+## Example Trigger Phrases
+- "Write a variance analysis for these actuals vs budget: [paste]"
+- "Explain why we are over budget on [cost line]"
+- "Write the variance commentary for our finance review"
+- "Produce a budget vs actual analysis for Q[N]"