variance-analysis

# Variance Analysis Produce a structured variance analysis comparing budget to actual figures. ## Required inputs Ask the user for: - **Period** (e.g., Q2 2026, June 2026) - **Line items** or categories to analyze - **Budget figures** and **actual figures** - **Materiality threshold** for flagging (default: 5% or $10K) ## Analysis structure ### 1. Summary table | Line Item | Budget | Actual | Var ($) | Var (%) | Flag | |-----------|--------|--------|---------|---------|------| Flag items exceeding the materiality threshold with a marker. ### 2. Favorable / Unfavorable classification Group variances by: - **Favorable**: actuals better than budget - **Unfavorable**: actuals worse than budget ### 3. Root cause commentary For each flagged variance, provide: - Likely cause (volume, price, timing, one-time) - Whether the variance is expected to recur - Suggested action (investigate, adjust forecast, none) ### 4. Net impact Summarize the total favorable and unfavorable impact on the bottom line for the period.