@luquimbo/bi-superpowers 1.0.0

package/library/templates/power-bi/finance-report.md

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+# Finance Report Template
+
+## Overview
+
+A financial reporting dashboard for P&L analysis, budget variance tracking, and financial KPIs. Designed for CFOs, controllers, and finance teams requiring accurate, auditable financial insights.
+
+---
+
+## Target Audience
+
+- Chief Financial Officers
+- Controllers
+- Financial Analysts
+- Budget Managers
+- Board of Directors
+
+---
+
+## Data Requirements
+
+### Required Tables
+
+| Table | Description | Key Columns |
+|-------|-------------|-------------|
+| **FactGL** | General Ledger transactions | TransactionID, Date, AccountID, Amount, DebitCredit, JournalEntry |
+| **DimAccount** | Chart of Accounts | AccountID, AccountName, AccountType, AccountGroup, ParentAccount, IsBS, IsPL |
+| **DimDate** | Date dimension | Date, Year, FiscalYear, FiscalQuarter, FiscalMonth, Period, IsActual |
+| **DimCostCenter** | Cost centers | CostCenterID, Name, Department, Division, Manager |
+| **DimScenario** | Budget/Actual/Forecast | ScenarioID, ScenarioName (Actual, Budget, Forecast, Prior Year) |
+
+### Optional Tables
+
+| Table | Description | Use Case |
+|-------|-------------|----------|
+| **FactBudget** | Budget line items | Budget vs Actual analysis |
+| **DimProject** | Project tracking | Project-based P&L |
+| **FactCashFlow** | Cash flow data | Cash flow statement |
+| **DimEntity** | Legal entities | Multi-company consolidation |
+
+---
+
+## Account Hierarchy
+
+### Recommended Chart of Accounts Structure
+
+```
+1000-1999: Assets
+  1000-1099: Cash & Equivalents
+  1100-1199: Accounts Receivable
+  1200-1299: Inventory
+  1300-1399: Prepaid Expenses
+  1500-1799: Fixed Assets
+  1800-1999: Other Assets
+
+2000-2999: Liabilities
+  2000-2099: Accounts Payable
+  2100-2199: Accrued Expenses
+  2200-2299: Short-term Debt
+  2500-2799: Long-term Debt
+  2800-2999: Other Liabilities
+
+3000-3999: Equity
+  3000-3099: Common Stock
+  3100-3199: Retained Earnings
+  3200-3299: Current Year Earnings
+
+4000-4999: Revenue
+  4000-4099: Product Revenue
+  4100-4199: Service Revenue
+  4200-4299: Other Revenue
+
+5000-5999: Cost of Goods Sold
+  5000-5099: Direct Materials
+  5100-5199: Direct Labor
+  5200-5299: Manufacturing Overhead
+
+6000-6999: Operating Expenses
+  6000-6099: Salaries & Wages
+  6100-6199: Benefits
+  6200-6299: Rent & Facilities
+  6300-6399: Marketing
+  6400-6499: Travel & Entertainment
+  6500-6599: Professional Services
+  6600-6699: Depreciation
+  6700-6799: Other Operating
+
+7000-7999: Other Income/Expense
+  7000-7099: Interest Income
+  7100-7199: Interest Expense
+  7200-7299: FX Gains/Losses
+  7800-7999: Taxes
+```
+
+---
+
+## Recommended Measures
+
+### Core Financial Metrics
+
+```dax
+// Total Amount (respects debit/credit)
+Total Amount =
+SUMX(
+    FactGL,
+    IF(FactGL[DebitCredit] = "Debit", FactGL[Amount], -FactGL[Amount])
+)
+
+// Revenue (credit positive for revenue accounts)
+Revenue =
+CALCULATE(
+    -SUM(FactGL[Amount]),
+    DimAccount[AccountType] = "Revenue"
+)
+
+// COGS
+COGS =
+CALCULATE(
+    SUM(FactGL[Amount]),
+    DimAccount[AccountType] = "COGS"
+)
+
+// Gross Profit
+Gross Profit =
+[Revenue] - [COGS]
+
+// Gross Margin %
+Gross Margin % =
+DIVIDE([Gross Profit], [Revenue])
+
+// Operating Expenses
+Operating Expenses =
+CALCULATE(
+    SUM(FactGL[Amount]),
+    DimAccount[AccountType] = "Operating Expense"
+)
+
+// EBITDA
+EBITDA =
+[Gross Profit] - [Operating Expenses] + [Depreciation]
+
+// Depreciation
+Depreciation =
+CALCULATE(
+    SUM(FactGL[Amount]),
+    DimAccount[AccountGroup] = "Depreciation"
+)
+
+// Net Income
+Net Income =
+[Revenue] - [COGS] - [Operating Expenses] - [Interest Expense] - [Tax Expense]
+```
+
+### Budget Variance
+
+```dax
+// Budget Amount
+Budget Amount =
+CALCULATE(
+    [Total Amount],
+    DimScenario[ScenarioName] = "Budget"
+)
+
+// Actual Amount
+Actual Amount =
+CALCULATE(
+    [Total Amount],
+    DimScenario[ScenarioName] = "Actual"
+)
+
+// Variance to Budget
+Variance $ =
+[Actual Amount] - [Budget Amount]
+
+// Variance % (favorable for revenue, unfavorable for expense)
+Variance % =
+VAR _Actual = [Actual Amount]
+VAR _Budget = [Budget Amount]
+VAR _Variance = _Actual - _Budget
+RETURN
+IF(
+    SELECTEDVALUE(DimAccount[AccountType]) IN {"Revenue"},
+    DIVIDE(_Variance, ABS(_Budget)),  // Positive is good
+    DIVIDE(-_Variance, ABS(_Budget))   // Negative is good for expenses
+)
+```
+
+### Period Comparisons
+
+```dax
+// Prior Year
+Prior Year =
+CALCULATE(
+    [Total Amount],
+    SAMEPERIODLASTYEAR(DimDate[Date]),
+    DimScenario[ScenarioName] = "Actual"
+)
+
+// YoY Change
+YoY Change =
+[Actual Amount] - [Prior Year]
+
+// YoY Change %
+YoY % =
+DIVIDE([YoY Change], ABS([Prior Year]))
+
+// MTD Actual
+MTD =
+TOTALMTD([Total Amount], DimDate[Date])
+
+// QTD Actual
+QTD =
+TOTALQTD([Total Amount], DimDate[Date])
+
+// YTD Actual
+YTD =
+TOTALYTD([Total Amount], DimDate[Date])
+```
+
+### Financial Ratios
+
+```dax
+// Current Ratio
+Current Ratio =
+DIVIDE(
+    CALCULATE([Total Amount], DimAccount[AccountGroup] = "Current Assets"),
+    CALCULATE(-[Total Amount], DimAccount[AccountGroup] = "Current Liabilities")
+)
+
+// Debt to Equity
+Debt to Equity =
+DIVIDE(
+    CALCULATE(-[Total Amount], DimAccount[AccountType] = "Liability"),
+    CALCULATE(-[Total Amount], DimAccount[AccountType] = "Equity")
+)
+
+// Operating Margin
+Operating Margin =
+DIVIDE([EBITDA], [Revenue])
+```
+
+---
+
+## Page Structure
+
+### Page 1: Executive Summary
+
+**Purpose:** Month-end snapshot for leadership
+
+| Visual | Position | Content |
+|--------|----------|---------|
+| Card | Top row | Revenue, Net Income, EBITDA, Operating Margin |
+| KPI | Second row | Each metric vs Budget with variance indicator |
+| Waterfall | Middle-left | P&L waterfall: Revenue to Net Income |
+| Line Chart | Middle-right | Monthly trend: Revenue, EBITDA, Net Income |
+| Matrix | Bottom | Department summary: Budget, Actual, Variance |
+
+### Page 2: Profit & Loss Statement
+
+**Purpose:** Detailed P&L with drill-down capability
+
+| Visual | Position | Content |
+|--------|----------|---------|
+| Matrix | Full page | P&L structure with: |
+| | | - Rows: Account hierarchy (expandable) |
+| | | - Columns: Current Month, YTD, Budget, Variance, Prior Year |
+| | | - Conditional formatting on variances |
+
+**P&L Structure:**
+```
+Revenue
+  - Product Revenue
+  - Service Revenue
+= Total Revenue
+Cost of Goods Sold
+  - Direct Materials
+  - Direct Labor
+  - Manufacturing Overhead
+= Total COGS
+= Gross Profit
+Operating Expenses
+  - Salaries & Wages
+  - Benefits
+  - Rent & Facilities
+  - Marketing
+  - Travel & Entertainment
+  - Professional Services
+  - Depreciation
+  - Other Operating
+= Total Operating Expenses
+= Operating Income (EBIT)
+Other Income/Expense
+  - Interest Income
+  - Interest Expense
+  - FX Gains/Losses
+= Total Other
+= Income Before Tax
+  - Tax Expense
+= Net Income
+```
+
+### Page 3: Budget Analysis
+
+**Purpose:** Detailed variance analysis
+
+| Visual | Position | Content |
+|--------|----------|---------|
+| Decomposition Tree | Top-left | Variance drivers by category |
+| Clustered Bar | Top-right | Top 10 favorable/unfavorable variances |
+| Line Chart | Middle | Budget vs Actual trend by month |
+| Matrix | Bottom | Cost center detail with variance % |
+
+### Page 4: Balance Sheet
+
+**Purpose:** Balance sheet snapshot
+
+| Visual | Position | Content |
+|--------|----------|---------|
+| Matrix | Left (50%) | Assets hierarchy with current/prior balances |
+| Matrix | Right (50%) | Liabilities & Equity hierarchy |
+| Card row | Bottom | Key ratios: Current Ratio, Debt/Equity, Working Capital |
+
+### Page 5: Cash Flow
+
+**Purpose:** Cash flow analysis (if data available)
+
+| Visual | Position | Content |
+|--------|----------|---------|
+| Waterfall | Top | Cash flow waterfall: Operating, Investing, Financing |
+| Line Chart | Middle | Cash balance trend |
+| Table | Bottom | Detailed cash movements |
+
+---
+
+## Visual Specifications
+
+### Financial Color Palette
+
+| Purpose | Color | Usage |
+|---------|-------|-------|
+| Actual | #1B1B1B | Current period actuals |
+| Budget | #6B6B6B | Budget/Plan figures |
+| Prior Year | #A0A0A0 | Historical comparison |
+| Favorable | #2E7D32 | Positive variance (context-dependent) |
+| Unfavorable | #C62828 | Negative variance |
+| Highlight | #1565C0 | Selected items |
+
+### Conditional Formatting
+
+**Variance columns:**
+```
+IF variance favorable (revenue up, expense down):
+  Background: #E8F5E9 (light green)
+  Font color: #2E7D32
+
+IF variance unfavorable:
+  Background: #FFEBEE (light red)
+  Font color: #C62828
+```
+
+**Materiality threshold:**
+```
+Only highlight variances > $10,000 or > 5%
+Small variances: neutral formatting
+```
+
+### Number Formatting
+
+| Metric Type | Format | Example |
+|-------------|--------|---------|
+| Currency | $#,##0 | $1,234,567 |
+| Currency (thousands) | $#,##0,"K" | $1,235K |
+| Currency (millions) | $#,##0.0,,"M" | $1.2M |
+| Percentage | 0.0% | 12.5% |
+| Variance % | +0.0%;-0.0% | +5.2% or -3.1% |
+
+---
+
+## Security Considerations
+
+### Row-Level Security
+
+```dax
+// Cost Center RLS
+[CostCenterAccess] =
+VAR UserEmail = USERPRINCIPALNAME()
+VAR UserCostCenters =
+    CALCULATETABLE(
+        VALUES(SecurityTable[CostCenterID]),
+        SecurityTable[UserEmail] = UserEmail
+    )
+RETURN
+DimCostCenter[CostCenterID] IN UserCostCenters
+```
+
+### Sensitive Data Handling
+
+- Salary details: Restrict to HR and Finance leadership
+- Board materials: Separate workspace with limited access
+- Forecast data: Limit to planning team until published
+
+---
+
+## Audit Trail
+
+### Data Lineage Documentation
+
+Include hidden page or documentation showing:
+- Data source connections
+- Last refresh timestamp
+- ETL job status
+- Data quality metrics
+
+```dax
+// Last Refresh Timestamp
+Last Refresh =
+NOW()
+
+// Record Count
+Total GL Records =
+COUNTROWS(FactGL)
+
+// Date Range
+Data From = MIN(FactGL[Date])
+Data To = MAX(FactGL[Date])
+```
+
+---
+
+## Implementation Checklist
+
+- [ ] Validate Chart of Accounts mapping
+- [ ] Confirm fiscal calendar alignment
+- [ ] Build account hierarchy in DimAccount
+- [ ] Create scenario dimension (Actual, Budget, Forecast)
+- [ ] Implement sign convention (debit/credit handling)
+- [ ] Build P&L matrix with proper account ordering
+- [ ] Apply materiality thresholds for variance highlighting
+- [ ] Configure RLS for cost center security
+- [ ] Add data quality indicators
+- [ ] Test month-end close scenarios
+- [ ] Document variance explanations workflow
+
+---
+
+## Related Resources
+
+- [Account Hierarchy Patterns](../../snippets/data-modeling/)
+- [Financial DAX Patterns](../../snippets/dax/)
+- [Corporate Blue Theme](../../styles/power-bi/corporate-blue.json)