Variance Analysis
Paste budget and actual amounts. Tool computes variance, percent change, and a draft commentary line per row.
Educational demo, not professional accounting software.
| Account | Budget | Actual | Variance | % | Commentary |
|---|---|---|---|---|---|
| Revenue | 1,000,000 | 1,080,000 | 80,000 | 8.0% | Revenue ran above budget by 80,000 (8.0%) — favorable. |
| COGS | 620,000 | 650,000 | 30,000 | 4.8% | COGS ran above budget by 30,000 (4.8%) — unfavorable. |
| Salaries | 180,000 | 195,000 | 15,000 | 8.3% | Salaries ran above budget by 15,000 (8.3%) — unfavorable. |
| Rent | 30,000 | 30,000 | 0 | 0.0% | Rent on budget. |
| Marketing | 40,000 | 32,000 | -8,000 | -20.0% | Marketing ran below budget by 8,000 (20.0%) — favorable. |
Rows highlighted are materially variant (≥10% or ≥$50k). Adjust thresholds in your own copy of this tool — these are placeholders, not your firm's materiality policy.