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cccskills
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variance-commentary

Write flux commentary for every P&L and balance-sheet line over threshold — current vs prior period and vs budget, with the driver explained from underlying activity. Use for the month-end close package and management reporting.

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Variance commentary

Given current-period actuals, prior-period actuals, and budget for the same scope, produce a commentary table.

Threshold

Flag a line for commentary if either is true:

  • Absolute variance ≥ the firm's materiality threshold (use the provided value; default 5% of the line or a fixed floor, whichever is greater)
  • The line is on the "always comment" list (revenue, headcount cost, cash)

For each flagged line

ColumnContent
LineAccount or caption
Current / Prior / BudgetThe three values
Δ vs prior and Δ vs budgetAmount and %
DriverOne sentence explaining the movement from underlying activity — not a restatement of the number

A driver explains why, not what: "Cloud spend up $1.2M on incremental GPU reservations for the May launch" — not "Cloud spend increased $1.2M (18%)."

Sourcing the driver

Look at the activity behind the line (journal-source breakdown, vendor mix, headcount delta, volume × rate) via the internal-gl MCP. If the driver isn't clear from the data, write "driver unclear — flag for controller" rather than inventing one.

Output

The commentary table plus a short narrative (3–5 sentences) summarizing the period's biggest movers.

レビュー

まだレビューはありません。使ってみた感想をお寄せください。

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