01finance.variance.price_volume_mix
Variance · Price Volume Mix
Decompose the delta into price, volume and mix effects. Price = Σ(p1−p0)·q0. Volume = Σ(q1−q0)·p0. Mix = Σ(q1−q0)·(p0−p̄0). The three must reconcile to the total delta within rounding, and the residual is reported rather than absorbed.
Evidence gateboth periods use the same product hierarchy — a re-categorised SKU produces a mix effect that did not happen
Refusesif price and quantity cannot be separated, because a blended average rate makes price and mix indistinguishable
variance.analysis6 declared outputsrestricted
02finance.forecast.driver_based
Forecast · Driver Based
Project each revenue and cost line from its declared driver — headcount, units, contracted value — rather than by extrapolating the line itself. Every driver carries its own assumption, stated separately from the result.
Evidence gateevery projected line has a driver, or is explicitly named as a judgement
Refusesto extrapolate a line with no driver and no stated judgement
forecast.analysis5 declared outputsrestricted
03finance.working_capital.cash_conversion
Working Capital · Cash Conversion
DSO = AR / revenue × days. DPO = AP / COGS × days. DIO = inventory / COGS × days. CCC = DSO + DIO − DPO. Computed on averages of opening and closing balances, not closing alone.
Evidence gateopening and closing balances both available, because a closing-only figure moves with a single large invoice
Refusesto compute DSO on a closing balance alone when an opening balance exists
analysis.comparison6 declared outputsrestricted
04finance.profitability.contribution_by_segment
Profitability · Contribution By Segment
Contribution = revenue − directly attributable variable cost. Allocated overhead is shown separately and never folded into contribution, because an allocation basis is a choice and the choice changes the answer.
Evidence gatethe allocation basis is declared and owned by a named person
Refusesto present fully-allocated profit as contribution
contribution.analysis5 declared outputsrestricted
05finance.budget.variance_to_plan
Budget · Variance To Plan
Compare actual to the budget version in force, splitting each variance into timing (will reverse) and permanent (will not). The budget version is pinned by id, because plans get revised.
Evidence gatethe budget version is pinned and named in the output
Refusesto compare against 'the budget' without naming which version
variance.analysis5 declared outputsrestricted
06finance.cash.runway
Cash · Runway
Net burn from operating cash flow, not from profit. Runway = closing cash / trailing three-month average net burn, with contracted inflows and outflows shown separately from projected ones.
Evidence gateat least three months of cash flow history
Refusesto compute runway from profit rather than cash
forecast.analysis4 declared outputsrestricted
07finance.revenue.recognition_check
Revenue · Recognition Check
Test each recognised amount against the declared basis — invoice, delivery or payment — and report anything recognised on a different one.
Evidence gatethe recognition basis is declared as an owned metric definition
Refusesto run at all if the company has not declared a recognition basis
metric.reconciliation3 declared outputsrestricted
08finance.receivables.ageing_and_risk
Receivables · Ageing And Risk
Age open receivables into buckets from due date, not invoice date. Flag concentration where one customer exceeds a declared share of the total.
Evidence gatedue dates present — an ageing from invoice date is a different question
Refusesto age from invoice date when a due date exists
segmentation.analysis4 declared outputsrestricted
09finance.scenario.sensitivity_table
Scenario · Sensitivity Table
Vary each material assumption independently and report the value at which the outcome flips, rather than three named scenarios.
Evidence gateeach assumption has a declared plausible range and an owner
Refusesto present best/base/worst without the break-even value of each assumption — three cases hide which one matters
scenario.analysis4 declared outputsrestricted
10finance.unit_economics.by_cohort
Unit Economics · By Cohort
Contribution per customer by acquisition cohort against fully-loaded acquisition cost, tracked as cohorts mature.
Evidence gateat least three cohorts past the payback point
Refusesto report unit economics on revenue rather than contribution
cohort.analysis4 declared outputsrestricted