Financial Analysis
Financial Analysis & FP&A
Four project demonstrations covering the core FP&A cycle — OpEx budget control, forecasting and variance, CapEx budget management, and PR/PO commitment analysis. All figures are illustrative.
OpEx Budget vs Actual Analysis
Monthly OpEx tracking at cost centre and GL level: budget, actual, forecast, variance and variance %, with monthly trend and GL-level contribution analysis.
- Advanced Excel
- SAP GL extracts
- Power BI
- SQL
Budget (YTD)
$15.3M
Actual (YTD)
$15.5M
Full-year Forecast
$22.5M
Variance (YTD)
-$241.9K
Budget − actual
Variance %
-1.6%
Budget vs Actual vs Forecast by month
Demo data · FY25
Monthly actual spend trend
Demo data · actuals only
| GL account | Description | Budget | Actual | Variance | Variance % |
|---|---|---|---|---|---|
| GL-630500 | Software & Licenses | $5,160,000 | $3,790,379 | $1,369,621 | +26.5% |
| GL-620900 | Contract Services | $4,770,000 | $3,388,468 | $1,381,532 | +29.0% |
| GL-610400 | Consumables & Spares | $4,380,000 | $3,049,897 | $1,330,103 | +30.4% |
| GL-600250 | Utilities | $3,990,000 | $2,829,335 | $1,160,665 | +29.1% |
| GL-600100 | Facility Maintenance | $3,600,000 | $2,491,791 | $1,108,209 | +30.8% |
Forecasting & Variance Analysis
A run-rate based forecasting approach: monthly actuals establish the trend, the run rate projects remaining months, and the year-end projection is compared against budget to produce management commentary.
- Excel modelling
- Run-rate forecasting
- Variance analysis
- Power BI
- Actuals
- Trend
- Run Rate
- Forecast
- Variance
- Management Insight
Actual months
8 / 12
Monthly run rate
$1.9M
Full-year budget
$21.9M
Year-end projection
$23.3M
Projected variance
-$1.4M (-6.5%)
Actual, budget and run-rate projection
Demo data · forecast months use the run rate
Methodology notes
- Actuals: GL postings are aggregated by month, cost centre and GL account, then reconciled against the budget mapping table.
- Trend & run rate: the average of completed months, adjusted for known one-off items and seasonality before projecting.
- Forecast: remaining months are loaded with the run rate plus committed PR/PO values not yet posted.
- Variance: budget minus projection, split into timing versus true over/under spend.
- Insight: commentary focuses on drivers per cost centre and the corrective action available to the budget owner.
CapEx Budget Management
CapEx tracking at WBS level across basebuilding, construction and tool installation: budget distribution, budget release, budget transfers and commitment status. All project names and values are anonymised demo records.
- SAP WBS
- CapEx budget distribution
- Excel
- Power BI
Budget distributed
$18.3M
Budget released
$13.2M
Committed
$10.6M
Transferred in
$370.0K
Distributed budget by workstream
Demo data
Released budget by WBS
Demo data
| WBS | Project | Workstream | Distributed | Released | Committed | Transfer in / out |
|---|---|---|---|---|---|---|
| WBS-C-1001 | Basebuilding — Utility Block Extension | Basebuilding | $4,200,000 | $3,150,000 | $2,480,000 | +$250.0K / −$0 |
| WBS-C-1002 | Construction — Cleanroom Fit-out Phase 2 | Construction | $6,800,000 | $5,100,000 | $4,320,000 | +$0 / −$250.0K |
| WBS-T-2044 | Tool Installation — Hook-up Package A | Tool Installation | $3,100,000 | $2,480,000 | $1,960,000 | +$120.0K / −$0 |
| WBS-T-2045 | Tool Installation — Exhaust & Gas Lines | Tool Installation | $2,400,000 | $1,600,000 | $1,210,000 | +$0 / −$120.0K |
| WBS-B-3010 | Basebuilding — Electrical Redundancy | Basebuilding | $1,800,000 | $900,000 | $640,000 | +$0 / −$0 |
PR / PO Financial Analysis
Purchase requisition to purchase order analysis: PR amount and status, PO status, ageing, requestor, cost centre, procurement user and company code — used to keep committed spend visible before it posts to the GL.
- SAP Ariba
- SAP
- Excel VBA
- Power BI
PR → PO workflow
- PR raised
- Submitted
- Approved
- PO created
- Goods / service receipt
- GL posting
Denied and cancelled PRs are routed out of the active pipeline and archived so committed spend is not double counted.
PR records
64
Total PR value
$4.8M
Open PR value
$2.4M
Cost centres covered
5
PR status distribution
Demo data · count of PRs
PR value by requestor
Demo data