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Budget versus Actual with Variance Bridge
Not a variance column but a bridge: the gap to budget split into volume, price, delivery and fixed costs, summing to the gap exactly, each with an owner.
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Who this workbook is for
Anyone whose board meeting stops at “we missed”
A variance column says you missed by £3,980. The bridge keeps going: two extra clients brought in £7,370, the £200 knocked off the rate card to win them gave £4,620 back, delivery cost £2,730 more, the cost base took £4,000. Now every line has a name on it, and the meeting is about the pricing, not the miss.
Anyone who has watched two people bring two bridges
A bridge changes with the order of its movements, which is how two honest analyses of the same month disagree. This one states its order on the sheet: volume at budget fee and margin, price at actual volume, the delivery rate at actual revenue, fixed costs last. One convention, one bridge, one conversation.
Anyone who suspects bridges are narrative
This one is arithmetic. A check cell proves the four movements sum to the EBITDA gap exactly, for any budget and any actual you enter, and the build was verified on two thousand random budget-and-actual pairs before it shipped. If the check cell ever shows anything but zero, the workbook is broken and says so.
