Explains budget-to-actual variance with quantified drivers, root causes, implications, and management actions.
---
name: budget-variance-analysis
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."
---
# Budget Variance Analysis Skill
Produces a complete variance analysis from numbers through to root cause explanation and management commentary.
## Required Inputs
- **Actuals and budget figures** (paste as table or describe line by line)
- **Period** (month / quarter / YTD)
- **Materiality threshold** (e.g. £10k or 5%)
- **Known reasons for variances** (if any)
- **Audience** (CFO / board / management / auditor)
## Output Structure
### 1. Variance Summary Table
| Line Item | Budget | Actual | Variance £ | Variance % | F/A |
|---|---|---|---|---|---|
| Revenue | | | | | |
| Cost of Sales | | | | | |
| Gross Profit | | | | | |… load the full skill through Skill Me