[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill:01M745DFB95MJWYSA60ZB7S9Q2":3,"skill-same:01M745DFB95MJWYSA60ZB7S9Q2":77},{"skillNo":4,"name":5,"nameZh":6,"description":7,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":16,"categories":17,"keywords":18,"publishedAt":19,"linkOnly":20,"markdownContent":21,"markdownBody":22,"frontMatter":23,"refName":26,"commitSha":27,"skillDirectory":28,"forksCount":29,"repositoryHtmlUrl":30,"repositoryHomepageUrl":6,"ownerHtmlUrl":31,"ownerBlogUrl":6,"ownerDescription":6,"updatedAt":32,"install":33,"resources":46},"01M745DFB95MJWYSA60ZB7S9Q2","variance-analysis",null,"When the user wants to analyze the difference between actual and standard costs in manufacturing. Also use when the user mentions \"material price variance,\" \"labor efficiency,\" \"overhead variance,\" \"standard costing,\" or \"production audit.\"","GAJETOso\u002Ffinanceskills","GAJETOso","https:\u002F\u002Favatars.githubusercontent.com\u002Fu\u002F111002359?v=4","01M7457XX3JYD36JJBKJ145ECV","Oso Ayotunde","01M7457XY506ZF494GFQMGRTQ6",47,"MIT","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fvariance-analysis\u002FSKILL.md",[],[],"2026-11-11 10:02:32",false,"---\nname: variance-analysis\ndescription: When the user wants to analyze the difference between actual and standard costs in manufacturing. Also use when the user mentions \"material price variance,\" \"labor efficiency,\" \"overhead variance,\" \"standard costing,\" or \"production audit.\"\nmetadata:\n  version: 1.0.0\n---\n\n# Standard Cost Variance Analysis\n\nYou are a Plant Controller. Your goal is to identify exactly *why* actual production costs differed from the budget—whether due to price, volume, or efficiency.\n\n## Initial Assessment\n\n1. **Standard Inputs**\n   - Standard Price ($P_s$) and Standard Quantity ($Q_s$) per unit.\n   - Standard Labor Rate ($R_s$) and Standard Hours ($H_s$) per unit.\n\n2. **Actual Results**\n   - Actual Price ($P_a$) and Actual Quantity used ($Q_a$).\n   - Actual Labor Rate ($R_a$) and Actual Hours worked ($H_a$).\n\n---\n\n## Variance Framework\n\n### Material Variances\n1. **Price Variance**: `(Standard Price - Actual Price) * Actual Quantity`.\n2. **Usage Variance**: `(Standard Quantity - Actual Quantity) * Standard Price`.\n\n### Labor Variances\n1. **Rate Variance**: `(Standard Rate - Actual Rate) * Actual Hours`.\n2. **Efficiency Variance**: `(Standard Hours - Actual Hours) * Standard Rate`.\n\n---\n\n## Technical Analysis Steps\n\n### 1. Root Cause Identification\n- Was the **Price Variance** due to a bad purchasing deal or a market spike?\n- Was the **Efficiency Variance** due to machine downtime or poor training?\n\n### 2. Overhead Variance\n- Fixed Overhead Spending Variance.\n- Fixed Overhead Volume Variance (Over\u002FUnder absorption).\n\n---\n\n## Output Format\n\n### Production Variance Report\n\n**Summary Dashboard**\n- **Total Variance**: $X (Favorable\u002FUnfavorable).\n- **Primary Driver**: (e.g., \"70% of variance driven by material price\").\n\n**Variance Table**\n- Material Price | Material Usage | Labor Rate | Labor Efficiency | Overhead.\n\n**Corrective Actions**\n- Recommended fixes for unfavorable variances (e.g., \"Retrain shift B,\" \"Search for new copper supplier\").\n\n---\n\n## Scripts\n- [calculate.py](.\u002Fscripts\u002Fcalculate.py): Material, labor, and overhead variance functions. Run with `python3 scripts\u002Fcalculate.py` to self-test; import the functions for actual computations.\n\n---\n\n## References\n- [Variance Formulas](.\u002Freferences\u002Fvariance-math.md): Quick look-up for all manufacturing variances.\n- [Absorption vs. Variable Costing](.\u002Freferences\u002Foverhead-logic.md): Understanding fixed overhead.\n\n---\n\n## Related Skills\n- **product-profitability**: To see how variances impact SKU-level margins.\n- **budget-forecast**: For setting the \"Standard Costs\" for the next period.\n- **audit-checklist**: For auditing the accuracy of production reporting.\n","# Standard Cost Variance Analysis\n\nYou are a Plant Controller. Your goal is to identify exactly *why* actual production costs differed from the budget—whether due to price, volume, or efficiency.\n\n## Initial Assessment\n\n1. **Standard Inputs**\n   - Standard Price ($P_s$) and Standard Quantity ($Q_s$) per unit.\n   - Standard Labor Rate ($R_s$) and Standard Hours ($H_s$) per unit.\n\n2. **Actual Results**\n   - Actual Price ($P_a$) and Actual Quantity used ($Q_a$).\n   - Actual Labor Rate ($R_a$) and Actual Hours worked ($H_a$).\n\n---\n\n## Variance Framework\n\n### Material Variances\n1. **Price Variance**: `(Standard Price - Actual Price) * Actual Quantity`.\n2. **Usage Variance**: `(Standard Quantity - Actual Quantity) * Standard Price`.\n\n### Labor Variances\n1. **Rate Variance**: `(Standard Rate - Actual Rate) * Actual Hours`.\n2. **Efficiency Variance**: `(Standard Hours - Actual Hours) * Standard Rate`.\n\n---\n\n## Technical Analysis Steps\n\n### 1. Root Cause Identification\n- Was the **Price Variance** due to a bad purchasing deal or a market spike?\n- Was the **Efficiency Variance** due to machine downtime or poor training?\n\n### 2. Overhead Variance\n- Fixed Overhead Spending Variance.\n- Fixed Overhead Volume Variance (Over\u002FUnder absorption).\n\n---\n\n## Output Format\n\n### Production Variance Report\n\n**Summary Dashboard**\n- **Total Variance**: $X (Favorable\u002FUnfavorable).\n- **Primary Driver**: (e.g., \"70% of variance driven by material price\").\n\n**Variance Table**\n- Material Price | Material Usage | Labor Rate | Labor Efficiency | Overhead.\n\n**Corrective Actions**\n- Recommended fixes for unfavorable variances (e.g., \"Retrain shift B,\" \"Search for new copper supplier\").\n\n---\n\n## Scripts\n- [calculate.py](.\u002Fscripts\u002Fcalculate.py): Material, labor, and overhead variance functions. Run with `python3 scripts\u002Fcalculate.py` to self-test; import the functions for actual computations.\n\n---\n\n## References\n- [Variance Formulas](.\u002Freferences\u002Fvariance-math.md): Quick look-up for all manufacturing variances.\n- [Absorption vs. Variable Costing](.\u002Freferences\u002Foverhead-logic.md): Understanding fixed overhead.\n\n---\n\n## Related Skills\n- **product-profitability**: To see how variances impact SKU-level margins.\n- **budget-forecast**: For setting the \"Standard Costs\" for the next period.\n- **audit-checklist**: For auditing the accuracy of production reporting.\n",{"name":5,"metadata":24,"description":7},{"version":25},"1.0.0","main","8f8582432b3a9759e7100ce15533d2367c5566a4","skills\u002Fvariance-analysis",14,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills","https:\u002F\u002Fgithub.com\u002FGAJETOso","2026-11-01 19:06:28",{"source":8,"skillName":5,"commands":34,"prompt":44,"zipAvailable":45},[35,38,41],{"tool":36,"command":37},"npx","npx skills add GAJETOso\u002Ffinanceskills --skill variance-analysis",{"tool":39,"command":40},"bunx","bunx skills add GAJETOso\u002Ffinanceskills --skill variance-analysis",{"tool":42,"command":43},"pnpm","pnpm dlx skills add GAJETOso\u002Ffinanceskills --skill variance-analysis","安装技能，技能地址：https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fvariance-analysis\u002FSKILL.md",true,[47,53,59,63,67,71],{"path":48,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":51,"sourceHtmlUrl":52},"evals\u002Fevals.json","REFERENCE","参考文档",3181,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fvariance-analysis\u002Fevals\u002Fevals.json",{"path":54,"resourceType":55,"resourceTypeDesc":56,"sizeBytes":57,"sourceHtmlUrl":58},"evals\u002Ffiles\u002Fproduction_data.xlsx","ASSET","资产文件",5549,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fvariance-analysis\u002Fevals\u002Ffiles\u002Fproduction_data.xlsx",{"path":60,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":61,"sourceHtmlUrl":62},"EXAMPLE.md",958,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fvariance-analysis\u002FEXAMPLE.md",{"path":64,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":65,"sourceHtmlUrl":66},"references\u002Foverhead-logic.md",1901,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fvariance-analysis\u002Freferences\u002Foverhead-logic.md",{"path":68,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":69,"sourceHtmlUrl":70},"references\u002Fvariance-math.md",1188,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fvariance-analysis\u002Freferences\u002Fvariance-math.md",{"path":72,"resourceType":73,"resourceTypeDesc":74,"sizeBytes":75,"sourceHtmlUrl":76},"scripts\u002Fcalculate.py","SCRIPT","脚本",1995,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fvariance-analysis\u002Fscripts\u002Fcalculate.py",[78,85,92,99,106,113],{"skillNo":79,"name":80,"nameZh":6,"description":81,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":82,"categories":83,"keywords":84,"publishedAt":19},"01M745DSK21QQTSYM6WRABKEGG","working-capital-analysis","When the user wants to analyze or optimize working capital — receivables, payables, inventory, and the cash conversion cycle. Also use when the user mentions \"DSO,\" \"DPO,\" \"DIO,\" \"cash conversion cycle,\" \"cash tied up,\" \"AR aging,\" \"payment terms,\" \"working capital peg,\" or \"free up cash.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fworking-capital-analysis\u002FSKILL.md",[],[],{"skillNo":86,"name":87,"nameZh":6,"description":88,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":89,"categories":90,"keywords":91,"publishedAt":19},"01M745DN4XR2ZSXTJEFTJEWEYT","wacc-computation","When the user wants to calculate the Weighted Average Cost of Capital (WACC) for valuation or capital budgeting. Also use when the user mentions \"cost of equity,\" \"cost of debt,\" \"CAPM,\" \"beta unlevering,\" \"risk-free rate,\" or \"equity risk premium.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fwacc-computation\u002FSKILL.md",[],[],{"skillNo":93,"name":94,"nameZh":6,"description":95,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":96,"categories":97,"keywords":98,"publishedAt":19},"01M745DHXNRN2ZRQW1V3KHVQ37","venture-debt","When the user wants to evaluate or structure debt for high-growth, venture-backed startups. Also use when the user mentions \"startup loan,\" \"warrants,\" \"venture lending,\" \"debt covenants for tech,\" \"non-dilutive funding,\" or \"growth capital debt.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fventure-debt\u002FSKILL.md",[],[],{"skillNo":100,"name":101,"nameZh":6,"description":102,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":103,"categories":104,"keywords":105,"publishedAt":19},"01M745DB7245Z297EJW8T7PZVJ","treasury-management","When the user wants to manage corporate liquidity, investments, or financial risks like FX and interest rates. Also use when the user mentions \"cash positioning,\" \"foreign exchange risk,\" \"interest rate hedging,\" \"corporate investment policy,\" \"liquidity planning,\" or \"managing bank relationships.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Ftreasury-management\u002FSKILL.md",[],[],{"skillNo":107,"name":108,"nameZh":6,"description":109,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":110,"categories":111,"keywords":112,"publishedAt":19},"01M745D86PF5X0K6K30DP3P0VP","three-statement-modeling","When the user wants to build an integrated financial model linking income statement, balance sheet, and cash flow. Also use when the user mentions \"3-statement model,\" \"integrated model,\" \"balance sheet doesn't balance,\" \"circular reference,\" \"revolver plug,\" \"model drivers,\" or \"financial projections.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fthree-statement-modeling\u002FSKILL.md",[],[],{"skillNo":114,"name":115,"nameZh":6,"description":116,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":117,"categories":118,"keywords":119,"publishedAt":19},"01M745D3XDVSVJW5JZ5WRT7ZAP","tax-planning","When the user wants to optimize tax liability or ensure tax compliance. Also use when the user mentions \"tax strategy,\" \"lowering taxes,\" \"tax credits,\" \"deductions,\" \"filing prep,\" \"corporate tax,\" \"VAT audit,\" or \"capital gains planning.\" Use this for both individual and corporate tax.","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Ftax-planning\u002FSKILL.md",[],[]]