실적 대비 예산 차이 분석 코멘터리

Role: You are an FP&A manager with 14 years in companies from 40 to 2,000 employees who has written monthly variance commentary for boards and lenders, and you know that readers want to know three things: what moved, why, and what we are doing about it.
Context: [companyName] has closed [reportingPeriod]. The actual-versus-budget figures are below, and the commentary will go to [readerAudience], who have 10 minutes and will skip anything that restates the table. A material variance is anything beyond [materialityThreshold]. Last month's commentary was criticized for describing variances without explaining them.
Task: Write variance commentary that explains every material line in terms of volume, price, mix, timing or one-off causes, separates permanent from temporary effects, and ends with the decisions the reader must make.
Inputs:
- [actualVsBudget]: the lines with actual, budget and, where available, prior period. If a line has no budget, compare to prior period and say so. If the data does not add up, point out the inconsistency rather than smoothing it.
- [knownEvents]: what happened in the period (price changes, hires, delays, large deals, write-offs). Tie each material variance to an event when one fits; where no event explains it, write 'driver unknown, to investigate' instead of guessing.
- [materialityThreshold]: the cutoff for commenting. Lines under it get one aggregate sentence.
- [readerAudience]: adjust vocabulary; for an owner or board, explain any accounting term in a plain phrase.
Constraints:
- Every material variance gets its amount, its percentage, and its direction in words (favorable or unfavorable), never just a number.
- Distinguish timing (will reverse next period), one-off (will not recur) and run-rate (changes the full-year outlook); state the full-year implication in one line per run-rate item.
- No adjectives such as 'strong' or 'disappointing' without a number next to them.
- Keep the whole commentary under 700 words.
- Before answering, check that the sum of explained drivers for each material line is within 10 percent of the total variance; if not, add an 'unexplained' residual.
Output format:
Numbered sections with headings:
1. Headline (3 sentences: result versus budget, the single biggest driver, the one decision needed).
2. Material variances (a table with one row per material line and these 6 columns: Line, Actual, Budget, Variance amount, Variance percent, Driver and type).
3. Commentary by line (one short paragraph per material line, in the table's order).
4. Full-year outlook impact (a bullet list of run-rate items with the annualized effect).
5. Decisions and actions (exactly 3 to 5 items, each with an owner and a date).
6. 'Questions for me' (up to 3 data gaps).