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variance-commentary

Write flux commentary for P&L and balance-sheet lines over threshold, comparing current period against prior period and budget with drivers explained from underlying activity. Use for month-end close packages and management reporting.

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含まれるファイル(3)

  • SKILL.md1.7 KB
  • agents/openai.yaml370 B
  • LICENSE.txt11.1 KB

SKILL.md(原文)

インストールする前に、エージェントに与えられる指示の中身を確認できます。

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 condition is true:

  • Absolute variance is at or above the firm's materiality threshold.
  • The line is on the always-comment list, such as revenue, headcount cost, or cash.

If no threshold is provided, use 5% of the line or a fixed floor if the user supplies one.

For Each Flagged Line

ColumnContent
LineAccount or caption
Current / Prior / BudgetThe three values
Delta vs prior and Delta vs budgetAmount and percent
DriverOne sentence explaining the movement from underlying activity

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

Sourcing the Driver

Inspect the activity behind the line, such as journal-source breakdown, vendor mix, headcount delta, or volume times rate. Use configured GL, ERP, and document tools through interpreter-app tools ... when available.

If the driver is not clear from the data, write "driver unclear - flag for controller" rather than inventing one.

Output

Return the commentary table plus a short narrative, three to five 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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