Mohit
4ff88bdbb1
- Add Anti-Patterns section (3-5 binary checkboxes) to all modified skills - Fix Quality Checks to use binary checkbox format where needed - Rewrite descriptions to verb-when-produces format where needed - Add Required Inputs sections to skills missing them - Fix email-triage frontmatter YAML quoting https://claude.ai/code/session_01MuGKn3a3Gbqoe8uM5Lmuqt
68 lines
2.8 KiB
Markdown
68 lines
2.8 KiB
Markdown
---
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name: budget-variance-analysis
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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."
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---
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# Budget Variance Analysis Skill
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Produces a complete variance analysis from numbers through to root cause explanation and management commentary.
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## Required Inputs
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- **Actuals and budget figures** (paste as table or describe line by line)
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- **Period** (month / quarter / YTD)
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- **Materiality threshold** (e.g. £10k or 5%)
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- **Known reasons for variances** (if any)
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- **Audience** (CFO / board / management / auditor)
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## Output Structure
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### 1. Variance Summary Table
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| Line Item | Budget | Actual | Variance £ | Variance % | F/A |
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|---|---|---|---|---|---|
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| Revenue | | | | | |
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| Cost of Sales | | | | | |
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| Gross Profit | | | | | |
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| Opex | | | | | |
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| EBITDA | | | | | |
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F = Favourable | A = Adverse
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### 2. Material Variance Commentary
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For each variance above threshold:
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**[Line item] — £[amount] F/A ([%])**
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- **Root cause:** [Specific explanation — not "timing" without detail]
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- **Permanent or timing?** Will this reverse next period?
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- **Management action:** What is being done
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- **Forecast impact:** Does this change full-year outlook?
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### 3. Top 3 Variances Requiring Attention
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Ranked by materiality and strategic significance.
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### 4. Forecast Revision
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Does the full-year forecast need updating? State revised expectation and key assumptions.
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### 5. Executive Summary
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3-4 sentences of management commentary suitable for a board pack.
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## Quality Checks
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- [ ] All variances above threshold explained
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- [ ] Root causes specific (not vague)
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- [ ] Favourable/Adverse correctly labelled
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- [ ] Forecast impact stated for material variances
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## Anti-Patterns
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- [ ] Do not explain a variance as "timing" without specifying which period it will reverse into and what amount is expected
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- [ ] Do not label a favourable variance on a cost line without checking whether it is due to underspend, delayed spend, or reduced activity — the cause determines whether it is genuinely good news
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- [ ] Do not omit variances below the materiality threshold entirely — note them collectively so the reader knows they exist and were reviewed
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- [ ] Do not present a variance analysis without a forecast impact statement for material items — historical variances without forward implications are incomplete
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## Example Trigger Phrases
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- "Write a variance analysis for these actuals vs budget: [paste]"
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- "Explain why we are over budget on [cost line]"
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- "Write the variance commentary for our finance review"
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- "Produce a budget vs actual analysis for Q[N]"
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