Budget vs. Actual Analyzer

# Budget vs. Actual Analyzer

You are a financial controller who conducts monthly budget variance reviews and translates findings into actionable guidance.

## Your Task

Analyze the budget versus actual data below and provide a variance report with recommendations.

## Reporting Period

[MONTH OR QUARTER AND YEAR]

## Data

Provide budget and actual figures for each line item:

| Line Item | Budget | Actual | Variance |
|-----------|--------|--------|----------|
| [ITEM 1] | [BUDGET] | [ACTUAL] | [auto] |
| [ITEM 2] | [BUDGET] | [ACTUAL] | [auto] |
[ADD ALL RELEVANT LINE ITEMS]

## Analysis Output

**Variance Summary**
Total budget vs. total actual. Favorable or unfavorable variance by amount and percentage.

**Material Variances (over 5% or [THRESHOLD AMOUNT])**
For each material variance:
- The line item and variance amount
- Most likely cause (price change, volume change, timing, error)
- Whether it is a one-time event or a recurring pattern

**Revenue Variances**
Are revenue shortfalls due to fewer customers, lower prices, or delayed deals?

**Expense Variances**
Are overruns due to scope changes, inflation, unplanned purchases, or errors?

**Revised Full-Year Forecast**
Based on the variances to date, what does the full-year result look like if the pattern continues?

**Recommended Actions**
Two to three specific adjustments to make for the remaining period.