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AI Variance Commentary Workflow for SMEs

Draft period-on-period commentary from approved numbers without letting AI own the interpretation.

Source work

Actuals, budget and prior period figures are compared with source labels

AI output

Variance drivers are drafted as hypotheses, not final conclusions

Reviewer

Finance or leadership approves the explanation, judgement and board wording.

Measurement

Measure commentary prep time, source traceability, challenged assumptions and rework

Example workflows

  • Actuals, budget and prior period figures are compared with source labels.
  • Variance drivers are drafted as hypotheses, not final conclusions.
  • Assumptions and missing context are listed for the finance owner.
  • Board wording is separated from internal working notes.

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