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SCENARIO 15·Finance·Data analysis

Compare Actual Expenses with Budget Each Month and Identify the Cause of Each Account Variance

After the monthly close, finance must combine actual expenses and budgets by department and account, calculate variances, identify major overspending or deviations, and ask department managers for explanations.

Calculating the variance is straightforward. Aligning and tracing the data takes time. Actuals and budgets may use different account structures, and the periods must also match. After identifying a variance, staff must review the details to find the transactions that caused it. If the structures are not aligned, the variance is unreliable, and the explanation will also be inaccurate.

At a glance

How it was done

  1. Export actual expenses and budget
  2. Align accounts and calculate variances
  3. Trace sources in voucher details
  4. Ask department managers to explain causes

Where it gets stuck

Actuals and budgets may use different account structures. Without alignment, the calculated variances are unreliable. After finding a variance, staff must review vouchers one by one to identify the transactions that caused it.

With an AI Agent

  1. Export actual expenses and budget
  2. Align accounts and calculate variances
  3. Trace sources in voucher details
  4. Ask department managers to explain causesHuman approval

The AI Agent aligns accounts, calculates variances, and traces the main sources in the vouchers. It shows the budget and actual amount for every account. Finance and department managers assess the causes and decide whether adjustments are needed.

01

How it was done

  1. 01Export actual expenses and budget data for the month
  2. 02Align accounts and periods, then calculate each account variance
  3. 03Identify major overspending or deviations and review the details to find the transactions that caused them
  4. 04Prepare the variance analysis and ask department managers to explain the causes
費用實績_2026-09.xlsxExcel
A1Department
DepartmentAccounting AccountActual Amount
≠ProductionRepairs and Maintenance128,000
ProductionUtilities197,000
!SalesTravel71,000
!SalesTransportation23,000
≠SalesAdvertising96,000
SalesBusiness Entertainment40,800
≠AdministrationTraining45,000
AdministrationOffice Supplies9,500
Account Summary100%
費用預算_2026.xlsxExcel
A1Department
DepartmentBudget AccountSeptember Budget
≠ProductionRepairs and Maintenance60,000
ProductionUtilities180,000
!SalesTravel80,000
!Sales(The budget has no transportation account; the note assigns it to the travel row above)
≠SalesAdvertising150,000
SalesBusiness Entertainment45,000
≠AdministrationTraining30,000
AdministrationOffice Supplies8,000
September Budget100%
Illustration only. The travel budget includes transportation, but actuals record them in two separate accounts. Without combining them first, the Sales Department's travel expenses appear to be below budget. After finding a variance, staff must review the voucher details worksheet in the same actuals file to identify the transactions that caused it. Utilities differ by 17,000, and office supplies exceed the budget by 18.8%. Each meets only one condition, so neither requires an explanation.
02

With an AI Agent

  1. 01
    What it doesAlign accounts
    Standard appliedMap the accounting accounts in the actuals to the budget accounts. Where names or coverage differ, document the mapping method and basis
    OutputAccount mapping notes
  2. 02
    What it doesCalculate variances
    Standard appliedList the budget, actual amount, variance amount, and variance percentage by department and account. Show both amounts for direct verification
    OutputActual-versus-budget table for all accounts
  3. 03
    What it doesIdentify items requiring explanation
    Standard appliedInclude an item only when the variance exceeds both the percentage and amount thresholds defined by the company. Add a separate note for items that meet only one condition
    OutputList of items requiring explanation
  4. 04
    What it doesTrace the main sources in vouchers
    Standard appliedFor each item, identify the one or two largest vouchers and show the voucher number, date, description, and amount. State only facts shown in the vouchers and do not infer causes
    OutputDraft variance explanation for finance and department managers to assess causes and follow-up actions
Human approval
The draft variance explanation goes to finance and department managers. The AI Agent aligns accounts, calculates variances, and identifies their sources. Finance and department managers assess the causes and decide on follow-up actions.
Platform modules used
Skills, Integrations

For data analysis tasks, we recommend using consistent data field definitions and making every number traceable to the source data for verification. AI should understand the question, classify the data, and prepare explanations. At client sites, the most common causes of failure are misaligned dates, currencies, or accounts across reports and failure to verify the analysis against the original details.

Screenshots show the Traditional Chinese interface.

01Upload Actual Expenses and Budget

EgentWrX conversation screen: A staff member uploads September actual expenses and the annual expense budget. The instructions require the AI Agent to align accounts and explain the basis first. A variance requires explanation only when it exceeds both the percentage and amount thresholds. The AI Agent must not infer causes or recommend budget adjustments.
  1. 1Upload September actual expenses, including the summary and voucher details, and the annual expense budget.
  2. 2Map the accounting accounts to the budget accounts first and explain the basis.
  3. 3An explanation is required only when the variance exceeds ±10% and the amount is at least 10,000.
  4. 4Do not infer causes or recommend budget adjustments.

02Execution Process

EgentWrX execution screen: The AI Agent analyzes the actuals and budget files in groups, checks the account names, applies the account mappings, calculates variances, and then traces the main sources in the vouchers.
  1. 1Analyze the actuals and budget files first.
  2. 2Read each worksheet and compare the account names in both files.
  3. 3Apply the account mappings, calculate variances, and then trace the main sources in the vouchers.

03Account Mapping and Budget Comparison

EgentWrX results screen: Transportation is the only account that differs between actuals and budget. Based on the note in the budget file, transportation is combined with travel for comparison. The figures are then recalculated. The table below compares actuals with budget for all accounts and marks the accounts requiring explanation.
  1. 1Transportation is the only account that differs between the two files.
  2. 2Based on the note in the budget file, transportation is combined with travel for comparison.
  3. 3After combining the accounts, the Sales Department's travel expenses are 94,000.
  4. 4The actual-versus-budget table marks the accounts requiring explanation.

044 Items Requiring Explanation

EgentWrX results screen: The 4 items that meet both the percentage and amount thresholds. Each item shows the budget, actual amount, variance, and the one or two largest vouchers. A note below states that the advertising amount below budget includes only facts shown in the vouchers.
  1. 1Add an item to the explanation list only when it meets both conditions.
  2. 2For each item, review the vouchers and list the one or two largest as the main sources.
  3. 3After transportation is combined with travel, the variance exceeds the threshold.
  4. 4Advertising is 36% below budget, so it is also included. State only facts shown in the vouchers and do not infer causes.
03

Numbers

Estimated monthly savings of 2 to 6 hours

2–6hoursEstimated monthly savings from actual expense and budget variance analysis

Source: An unnamed auto parts manufacturer supported by Intellicon Solutions

04

FAQ

How do you align different accounts in actuals and budgets?
First, define the mapping rules between the two sets of accounts and add them to the AI SOP. Use these rules for alignment instead of letting AI decide each time. Once the account structure is consistent, monthly variances can be compared reliably.
Will the AI Agent explain the causes of variances?
It prepares a draft explanation. The AI Agent reviews the details and identifies the main items causing each variance. Finance and department managers still assess the underlying causes and decide whether action is needed. The draft is only a starting point for discussion.
Can we set our own overspending thresholds?
Yes. Set thresholds based on the company's management needs, such as a specific amount or percentage. After the rules are defined, the AI Agent applies the same thresholds each month to identify items. Update the rules whenever the thresholds change.

Where to go next

30 minutes to map out which work to hand to AI first

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