budget-variance-analysis SKILL.md skillA
budget-variance-analysis from qa-aman/claude-skills is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.
mdr add qa-aman/claude-skills/budget-variance-analysis@git:20260307.8c0949aPins git:20260307.8c0949a in mdr.lock. Pin the fingerprint instead.
- Audit grade
- A, 17 of 17 checks passed
- Kind
- SKILL.md skill
- Repository
- qa-aman/claude-skills
- Path
skills/by-role/accountant/budget-variance-analysis/SKILL.md- Versions recorded
- 1
- Latest version
- git:20260307.8c0949a, committed Mar 7, 2026
- Size
- 8,069 bytes
- Repository stars
- 21
- License
- MIT
Analyze budget vs. actual variances, identify root causes, and recommend corrective actions. Use when an accountant or finance professional says "explain this variance", "budget vs. actual analysis", "why did we miss budget", "favorable / unfavorable variance", "price volume variance", "management reporting commentary", "explain the P&L variance to the CFO", "what drove the cost overrun", "revenue shortfall analysis", or needs to write the narrative behind a financial result. Also trigger when…
Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.
What the file says
## Overview
Based on **"Cost Accounting: A Managerial Emphasis"** by Horngren, Datar, and Rajan - the standard reference for management accounting and variance analysis. Variance analysis is not about flagging numbers that are off; it is about explaining *why* they are off in a way that leads to a decision.
Horngren's principle: decompose variances into their components (price, volume, mix, efficiency) before drawing conclusions. A single unfavorable revenue variance could be caused by lower prices, lower volume, or a worse product mix - and each cause has a completely different corrective action.
## Workflow
### Step 1: Establish the variance summary
Before decomposing, calculate the total variance for each line and flag direction.
```
VARIANCE SUMMARY - [Period]
Actual Budget Variance % F / U
Revenue $[X] $[X] $[X] [%] [F/U]
Cost of Goods Sold $[X] $[X] $[X] [%] [F/U]
Gross Profit $[X] $[X] $[X] [%] [F/U]
Gross Margin % [%] [%] [%pts] [F/U]
…Read the whole file at its exact version.
How to install
mdr add qa-aman/claude-skills/budget-variance-analysis@sha256:46df80f501fa31f5The line at the top of this page pins the label git:20260307.8c0949a, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.
[](https://markdownregistry.com/a/art_nri4h4bwjfbspoaj)
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Versions
The registry has recorded 1 version of this file, committed on Mar 7, 2026.
Audit of the latest version
- pass: Frontmatter block present
- pass: Frontmatter declares a name
- pass: Frontmatter declares a description
- pass: Size between 200 bytes and 200 KB (8069 bytes)
- pass: No zero-width or bidi control characters
- pass: No instruction hidden inside an HTML comment
- pass: No link to an exfiltration or paste host
- pass: No credential-shaped string
- pass: No instruction to send local credentials anywhere
- pass: No text hidden with inline styles
- pass: No prompt-injection phrasing
- pass: No curl or wget piped into a shell
- pass: No recursive delete of root, home or parent
- pass: No instruction to read or print local credentials
- pass: No base64 blob over 200 characters
- pass: No link to a raw IP address
- pass: No script tag
Source
qa-aman/claude-skills · 21 stars · license MIT · pushed 2026-10-19 · branch main
API
GET https://markdownregistry.com/api/v1/artifacts/art_nri4h4bwjfbspoaj GET https://markdownregistry.com/api/v1/resolve?ref=qa-aman/claude-skills/budget-variance-analysis GET https://markdownregistry.com/api/v1/blob/46df80f501fa31f56b8e70a43026aa446fcd4affee5521c364d104d4b079083a
Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.
Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.
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