@luquimbo/bi-superpowers 3.1.1 → 3.2.0

package/library/examples/finance-reporting/README.md

@@ -1,351 +0,0 @@
-# Finance Reporting - Complete Example
-
-A comprehensive financial reporting solution for P&L, Balance Sheet, and Cash Flow analysis.
-
----
-
-## Overview
-
-This example demonstrates building a complete financial reporting solution using:
-
-- **Multi-statement data model** supporting P&L, Balance Sheet, and Cash Flow
-- **DAX measures** for period comparisons, variances, and financial ratios
-- **Budget vs Actual** analysis with variance explanations
-- **Rolling forecasts** and trend analysis
-
----
-
-## Business Requirements
-
-### Stakeholders
-- CFO: Executive financial overview
-- Controllers: Detailed variance analysis
-- FP&A Team: Budget tracking and forecasting
-- Business Unit Leaders: Departmental P&L
-
-### Key Questions
-1. How are we performing vs. budget and prior year?
-2. What's driving variance from plan?
-3. What are our key financial ratios and trends?
-4. How does each department/cost center perform?
-5. What's the cash position and forecast?
-
----
-
-## Data Model
-
-### Star Schema Design
-
-```
-                    ┌─────────────────┐
-                    │   DimDate       │
-                    │─────────────────│
-                    │ DateKey (PK)    │
-                    │ Date            │
-                    │ FiscalYear      │
-                    │ FiscalPeriod    │
-                    │ FiscalQuarter   │
-                    │ IsCurrentPeriod │
-                    └────────┬────────┘
-                             │
-┌─────────────────┐          │          ┌─────────────────┐
-│   DimAccount    │          │          │  DimCostCenter  │
-│─────────────────│          │          │─────────────────│
-│ AccountKey (PK) │          │          │ CostCenterKey   │
-│ AccountCode     │          │          │ CostCenterCode  │
-│ AccountName     │          │          │ CostCenterName  │
-│ AccountType     │          │          │ Department      │
-│ AccountGroup    │          │          │ Division        │
-│ FinancialStmt   │          │          │ Manager         │
-│ NaturalSign     │          │          └────────┬────────┘
-│ SortOrder       │          │                   │
-└────────┬────────┘          │                   │
-         │     ┌─────────────┴───────────────┐   │
-         │     │       FactFinancials        │   │
-         │     │─────────────────────────────│   │
-         └────>│ FinancialKey (PK)           │<──┘
-               │ DateKey (FK)                │
-               │ AccountKey (FK)             │
-               │ CostCenterKey (FK)          │
-               │ ScenarioKey (FK)            │
-               │ Amount                      │
-               └─────────────┬───────────────┘
-                             │
-                    ┌────────┴────────┐
-                    │  DimScenario    │
-                    │─────────────────│
-                    │ ScenarioKey (PK)│
-                    │ ScenarioName    │
-                    │ ScenarioType    │
-                    │ IsActual        │
-                    └─────────────────┘
-```
-
-### Account Types
-
-| AccountType | FinancialStatement | NaturalSign | Examples |
-|-------------|-------------------|-------------|----------|
-| Revenue | Income Statement | Credit (+) | Sales, Service Revenue |
-| COGS | Income Statement | Debit (-) | Cost of Goods Sold |
-| OpEx | Income Statement | Debit (-) | Salaries, Rent, Marketing |
-| OtherIncome | Income Statement | Credit (+) | Interest Income |
-| OtherExpense | Income Statement | Debit (-) | Interest Expense |
-| Tax | Income Statement | Debit (-) | Income Tax |
-| Asset | Balance Sheet | Debit (+) | Cash, AR, Inventory |
-| Liability | Balance Sheet | Credit (-) | AP, Debt |
-| Equity | Balance Sheet | Credit (-) | Retained Earnings |
-
-### Scenarios
-
-| ScenarioName | ScenarioType | IsActual | Purpose |
-|--------------|--------------|----------|---------|
-| Actual | Actual | TRUE | Recorded transactions |
-| Budget | Budget | FALSE | Annual plan |
-| Forecast | Forecast | FALSE | Rolling forecast |
-| Prior Year | Actual | TRUE | Comparison baseline |
-
----
-
-## Key Measures
-
-### Base Measures
-
-```dax
-// Actuals only
-Actual Amount =
-CALCULATE(
-    SUM(FactFinancials[Amount]),
-    DimScenario[IsActual] = TRUE()
-)
-
-// Budget only
-Budget Amount =
-CALCULATE(
-    SUM(FactFinancials[Amount]),
-    DimScenario[ScenarioName] = "Budget"
-)
-
-// Forecast only
-Forecast Amount =
-CALCULATE(
-    SUM(FactFinancials[Amount]),
-    DimScenario[ScenarioName] = "Forecast"
-)
-```
-
-### Income Statement Measures
-
-```dax
-// Revenue (positive = good)
-Revenue =
-CALCULATE(
-    [Actual Amount],
-    DimAccount[AccountType] = "Revenue"
-)
-
-// Gross Profit
-Gross Profit =
-[Revenue] + CALCULATE([Actual Amount], DimAccount[AccountType] = "COGS")
-
-// Gross Margin %
-Gross Margin % =
-DIVIDE([Gross Profit], [Revenue])
-
-// Operating Expenses
-OpEx =
-CALCULATE(
-    [Actual Amount],
-    DimAccount[AccountType] = "OpEx"
-)
-
-// EBITDA
-EBITDA =
-[Gross Profit] + [OpEx]
-
-// Net Income
-Net Income =
-CALCULATE(
-    [Actual Amount],
-    DimAccount[FinancialStmt] = "Income Statement"
-)
-```
-
-### Variance Analysis
-
-```dax
-// Budget Variance (Actual - Budget)
-Budget Variance =
-[Actual Amount] - [Budget Amount]
-
-// Budget Variance %
-Budget Variance % =
-DIVIDE([Budget Variance], ABS([Budget Amount]))
-
-// Favorable/Unfavorable indicator
-Variance Status =
-VAR _Variance = [Budget Variance]
-VAR _AccountType = SELECTEDVALUE(DimAccount[AccountType])
-VAR _IsExpense = _AccountType IN {"COGS", "OpEx", "OtherExpense", "Tax"}
-RETURN
-    SWITCH(
-        TRUE(),
-        ISBLANK(_Variance), BLANK(),
-        _IsExpense && _Variance < 0, "Favorable",
-        _IsExpense && _Variance > 0, "Unfavorable",
-        NOT _IsExpense && _Variance > 0, "Favorable",
-        "Unfavorable"
-    )
-```
-
-### YTD and Period Comparisons
-
-```dax
-// Year-to-Date Actual
-Actual YTD =
-TOTALYTD([Actual Amount], DimDate[Date])
-
-// Prior Year Same Period
-Actual PY =
-CALCULATE(
-    [Actual Amount],
-    SAMEPERIODLASTYEAR(DimDate[Date])
-)
-
-// Prior Year YTD
-Actual YTD PY =
-CALCULATE(
-    [Actual YTD],
-    SAMEPERIODLASTYEAR(DimDate[Date])
-)
-
-// YoY Growth %
-YoY Growth % =
-DIVIDE([Actual Amount] - [Actual PY], ABS([Actual PY]))
-```
-
-See [measures.dax](./measures.dax) for the complete measure library (50+ measures).
-
----
-
-## Report Pages
-
-### 1. Executive Summary
-
-| Visual | Content |
-|--------|---------|
-| KPI Cards | Revenue, Net Income, EBITDA with YoY % |
-| Waterfall | Revenue to Net Income bridge |
-| Line Chart | Monthly trend vs Prior Year |
-| Table | Key metrics by Quarter |
-
-### 2. P&L Statement
-
-| Visual | Content |
-|--------|---------|
-| Matrix | Full P&L with hierarchy (Account Group > Account) |
-| Columns | Actual, Budget, Variance, Variance %, PY |
-| Conditional | Red/Green variance highlighting |
-| Drill-through | To account detail page |
-
-### 3. Variance Analysis
-
-| Visual | Content |
-|--------|---------|
-| Decomposition Tree | Variance drivers by dimension |
-| Scatter Plot | Budget vs Actual by Cost Center |
-| Table | Top 10 variances with explanations |
-| Bar Chart | Variance by Department |
-
-### 4. Balance Sheet
-
-| Visual | Content |
-|--------|---------|
-| Matrix | Assets, Liabilities, Equity structure |
-| KPI Cards | Current Ratio, Quick Ratio, Debt/Equity |
-| Waterfall | Change in Cash position |
-
-### 5. Cash Flow
-
-| Visual | Content |
-|--------|---------|
-| Waterfall | Operating, Investing, Financing flows |
-| Line Chart | Cash balance trend |
-| Table | Cash sources and uses |
-
----
-
-## Financial Ratios
-
-```dax
-// Profitability
-Gross Margin % = DIVIDE([Gross Profit], [Revenue])
-Operating Margin % = DIVIDE([EBITDA], [Revenue])
-Net Margin % = DIVIDE([Net Income], [Revenue])
-ROE = DIVIDE([Net Income TTM], [Total Equity])
-ROA = DIVIDE([Net Income TTM], [Total Assets])
-
-// Liquidity
-Current Ratio = DIVIDE([Current Assets], [Current Liabilities])
-Quick Ratio = DIVIDE([Current Assets] - [Inventory], [Current Liabilities])
-Cash Ratio = DIVIDE([Cash], [Current Liabilities])
-
-// Leverage
-Debt to Equity = DIVIDE([Total Debt], [Total Equity])
-Debt to Assets = DIVIDE([Total Debt], [Total Assets])
-Interest Coverage = DIVIDE([EBITDA], [Interest Expense])
-
-// Efficiency
-Days Sales Outstanding = DIVIDE([Accounts Receivable], [Revenue]) * 365
-Days Payable Outstanding = DIVIDE([Accounts Payable], [COGS]) * 365
-Inventory Turnover = DIVIDE([COGS], [Average Inventory])
-```
-
----
-
-## Implementation Checklist
-
-### Data Model
-- [ ] Create DimDate with fiscal calendar attributes
-- [ ] Create DimAccount with proper hierarchy and signs
-- [ ] Create DimCostCenter with department/division structure
-- [ ] Create DimScenario for Actual/Budget/Forecast
-- [ ] Load FactFinancials with all scenario data
-- [ ] Set up relationships
-- [ ] Mark DimDate as Date Table
-
-### Measures
-- [ ] Create base measures (Actual, Budget, Forecast)
-- [ ] Create P&L subtotals (Revenue, Gross Profit, EBITDA, Net Income)
-- [ ] Create variance measures with favorable/unfavorable logic
-- [ ] Create time intelligence (YTD, PY, YoY)
-- [ ] Create financial ratios
-- [ ] Organize in display folders
-
-### Reports
-- [ ] Executive Summary page
-- [ ] P&L Statement with drill-through
-- [ ] Variance Analysis with decomposition
-- [ ] Balance Sheet snapshot
-- [ ] Cash Flow statement
-- [ ] Apply theme and formatting
-
----
-
-## Files in This Example
-
-| File | Description |
-|------|-------------|
-| [README.md](./README.md) | This overview |
-| [data-model.md](./data-model.md) | Complete table definitions |
-| [measures.dax](./measures.dax) | 50+ DAX measures |
-
----
-
-## Tips for Financial Reporting
-
-1. **Sign conventions matter** - Use NaturalSign to handle debit/credit properly
-2. **Fiscal vs calendar** - Finance always uses fiscal periods
-3. **Variance coloring** - Favorable expenses (under budget) should be green even if negative
-4. **YTD resets** - Use fiscal year start date in TOTALYTD
-5. **Balance sheet** - Point-in-time, not period aggregations
-6. **Drill-through** - Essential for explaining variances

package/library/examples/finance-reporting/data-model.md

@@ -1,267 +0,0 @@
-# Finance Reporting - Data Model
-
-Complete table definitions for the financial reporting star schema.
-
----
-
-## Fact Table
-
-### FactFinancials
-
-| Column | Data Type | Description |
-|--------|-----------|-------------|
-| FinancialKey | Integer | Surrogate primary key |
-| DateKey | Text | FK to DimDate (YYYYMMDD) |
-| AccountKey | Integer | FK to DimAccount |
-| CostCenterKey | Integer | FK to DimCostCenter |
-| ScenarioKey | Integer | FK to DimScenario |
-| Amount | Currency | Transaction amount (natural sign) |
-
-**Grain:** One row per Account, Cost Center, Scenario, Period combination.
-
-**Note:** Amount is stored in natural sign (positive for debits, negative for credits as recorded). Use DimAccount[NaturalSign] to flip for reporting.
-
-**Relationships:**
-- FactFinancials[DateKey] → DimDate[DateKey] (Many:1)
-- FactFinancials[AccountKey] → DimAccount[AccountKey] (Many:1)
-- FactFinancials[CostCenterKey] → DimCostCenter[CostCenterKey] (Many:1)
-- FactFinancials[ScenarioKey] → DimScenario[ScenarioKey] (Many:1)
-
----
-
-## Dimension Tables
-
-### DimDate
-
-| Column | Data Type | Description | Example |
-|--------|-----------|-------------|---------|
-| DateKey | Text | Primary key (YYYYMMDD) | "20240131" |
-| Date | Date | Full date | 2024-01-31 |
-| Year | Integer | Calendar year | 2024 |
-| Month | Integer | Calendar month | 1 |
-| MonthName | Text | Month name | "January" |
-| Quarter | Text | Calendar quarter | "Q1" |
-| FiscalYear | Integer | Fiscal year | 2024 |
-| FiscalPeriod | Integer | Fiscal period (1-12) | 7 |
-| FiscalPeriodName | Text | Fiscal period label | "FY24-P07" |
-| FiscalQuarter | Text | Fiscal quarter | "FY24-Q3" |
-| FiscalYearStart | Date | First day of fiscal year | 2023-07-01 |
-| FiscalYearEnd | Date | Last day of fiscal year | 2024-06-30 |
-| IsCurrentPeriod | Boolean | Current reporting period | TRUE |
-| IsYTD | Boolean | Within current YTD | TRUE |
-| DaysInMonth | Integer | Days in month | 31 |
-| IsMonthEnd | Boolean | Last day of month | TRUE |
-
-**Notes:**
-- Assumes July fiscal year start (adjust for your organization)
-- Mark as Date Table in Power BI
-- Sort MonthName by Month
-
----
-
-### DimAccount
-
-| Column | Data Type | Description | Example |
-|--------|-----------|-------------|---------|
-| AccountKey | Integer | Surrogate PK | 1001 |
-| AccountCode | Text | GL account code | "4010" |
-| AccountName | Text | Account name | "Product Revenue" |
-| AccountType | Text | Account classification | "Revenue" |
-| AccountGroup | Text | Grouping level | "Net Revenue" |
-| AccountSubGroup | Text | Sub-grouping | "Product Sales" |
-| FinancialStmt | Text | Statement type | "Income Statement" |
-| NaturalSign | Integer | Sign multiplier | 1 or -1 |
-| SortOrder | Integer | Display order | 100 |
-| Level | Integer | Hierarchy level | 3 |
-| IsDetail | Boolean | Lowest level | TRUE |
-| ParentAccountKey | Integer | Parent for hierarchy | 1000 |
-
-**Account Types:**
-
-| AccountType | FinancialStmt | NaturalSign | SortOrder Range |
-|-------------|---------------|-------------|-----------------|
-| Revenue | Income Statement | -1 | 100-199 |
-| COGS | Income Statement | 1 | 200-299 |
-| OpEx | Income Statement | 1 | 300-499 |
-| OtherIncome | Income Statement | -1 | 500-549 |
-| OtherExpense | Income Statement | 1 | 550-599 |
-| Tax | Income Statement | 1 | 600-699 |
-| Asset | Balance Sheet | 1 | 700-799 |
-| Liability | Balance Sheet | -1 | 800-849 |
-| Equity | Balance Sheet | -1 | 850-899 |
-
-**NaturalSign Logic:**
-- Revenue/Income: Stored as negative (credit), display as positive → NaturalSign = -1
-- Expenses: Stored as positive (debit), display as positive → NaturalSign = 1
-- Assets: Stored as positive (debit), display as positive → NaturalSign = 1
-- Liabilities/Equity: Stored as negative (credit), display as positive → NaturalSign = -1
-
-**Hierarchies:**
-- AccountType > AccountGroup > AccountSubGroup > AccountName
-
----
-
-### DimCostCenter
-
-| Column | Data Type | Description | Example |
-|--------|-----------|-------------|---------|
-| CostCenterKey | Integer | Surrogate PK | 501 |
-| CostCenterCode | Text | Business key | "CC-MKTG-001" |
-| CostCenterName | Text | Name | "Marketing - Digital" |
-| Department | Text | Department | "Marketing" |
-| Division | Text | Division | "Commercial" |
-| Region | Text | Geographic region | "North America" |
-| Manager | Text | Responsible manager | "Jane Smith" |
-| IsActive | Boolean | Currently active | TRUE |
-
-**Hierarchies:**
-- Division > Department > CostCenterName
-- Region > CostCenterName
-
----
-
-### DimScenario
-
-| Column | Data Type | Description | Example |
-|--------|-----------|-------------|---------|
-| ScenarioKey | Integer | Surrogate PK | 1 |
-| ScenarioName | Text | Scenario name | "Actual" |
-| ScenarioType | Text | Type classification | "Actual" |
-| ScenarioYear | Integer | Applicable year | 2024 |
-| Version | Text | Version identifier | "v1.0" |
-| IsActual | Boolean | Actual data flag | TRUE |
-| IsBudget | Boolean | Budget data flag | FALSE |
-| IsForecast | Boolean | Forecast data flag | FALSE |
-| IsActive | Boolean | Currently active | TRUE |
-| EffectiveDate | Date | When scenario applies | 2024-01-01 |
-| Description | Text | Scenario notes | "FY24 Actual Results" |
-
-**Standard Scenarios:**
-
-| ScenarioName | ScenarioType | IsActual | IsBudget | IsForecast |
-|--------------|--------------|----------|----------|------------|
-| Actual | Actual | TRUE | FALSE | FALSE |
-| Budget | Budget | FALSE | TRUE | FALSE |
-| Forecast Q1 | Forecast | FALSE | FALSE | TRUE |
-| Forecast Q2 | Forecast | FALSE | FALSE | TRUE |
-| Prior Year Actual | Actual | TRUE | FALSE | FALSE |
-| Stretch Target | Budget | FALSE | TRUE | FALSE |
-
----
-
-## Sample Data
-
-### DimAccount (Selected Rows)
-
-| AccountKey | AccountCode | AccountName | AccountType | AccountGroup | NaturalSign | SortOrder |
-|------------|-------------|-------------|-------------|--------------|-------------|-----------|
-| 100 | 4000 | Net Revenue | Revenue | Net Revenue | -1 | 100 |
-| 101 | 4010 | Product Revenue | Revenue | Net Revenue | -1 | 110 |
-| 102 | 4020 | Service Revenue | Revenue | Net Revenue | -1 | 120 |
-| 200 | 5000 | Cost of Goods Sold | COGS | COGS | 1 | 200 |
-| 201 | 5010 | Materials | COGS | COGS | 1 | 210 |
-| 202 | 5020 | Direct Labor | COGS | COGS | 1 | 220 |
-| 300 | 6000 | Operating Expenses | OpEx | SG&A | 1 | 300 |
-| 301 | 6100 | Salaries & Wages | OpEx | Personnel | 1 | 310 |
-| 302 | 6200 | Rent & Facilities | OpEx | Occupancy | 1 | 320 |
-| 303 | 6300 | Marketing | OpEx | Marketing | 1 | 330 |
-
-### FactFinancials (Sample)
-
-| FinancialKey | DateKey | AccountKey | CostCenterKey | ScenarioKey | Amount |
-|--------------|---------|------------|---------------|-------------|--------|
-| 1 | 20240131 | 101 | 501 | 1 | -150000 |
-| 2 | 20240131 | 101 | 501 | 2 | -145000 |
-| 3 | 20240131 | 201 | 501 | 1 | 45000 |
-| 4 | 20240131 | 301 | 502 | 1 | 25000 |
-| 5 | 20240131 | 303 | 503 | 1 | 18000 |
-
----
-
-## Calculated Columns
-
-### Display Amount (with sign correction)
-
-```dax
-// Add to FactFinancials or use in measures
-Display Amount =
-FactFinancials[Amount] * RELATED(DimAccount[NaturalSign])
-```
-
-### Account Path (for hierarchy)
-
-```dax
-// Add to DimAccount
-Account Path =
-VAR _Path =
-    PATH(DimAccount[AccountKey], DimAccount[ParentAccountKey])
-RETURN
-    _Path
-```
-
----
-
-## Relationship Diagram
-
-```
-DimDate[DateKey] ─────────────────────────────────┐
-                                                  │
-DimAccount[AccountKey] ────────────────────────┐  │
-                                               │  │
-DimCostCenter[CostCenterKey] ────────────────┐ │  │
-                                             │ │  │
-DimScenario[ScenarioKey] ──────────────────┐ │ │  │
-                                           │ │ │  │
-                                           ▼ ▼ ▼  ▼
-                                       ┌────────────┐
-                                       │FactFinance │
-                                       └────────────┘
-
-All relationships: Many-to-One, Single direction
-```
-
----
-
-## Power Query Notes
-
-### Loading GL Data
-
-```m
-let
-    Source = Sql.Database("server", "FinanceDB"),
-    GL = Source{[Schema="dbo", Item="GeneralLedger"]}[Data],
-
-    // Filter to relevant periods
-    Filtered = Table.SelectRows(GL, each
-        [PostingDate] >= #date(2022, 1, 1)
-    ),
-
-    // Map to dimension keys
-    WithKeys = Table.AddColumn(
-        Table.AddColumn(
-            Table.AddColumn(Filtered,
-                "DateKey", each Date.ToText([PostingDate], "yyyyMMdd")
-            ),
-            "AccountKey", each [GLAccountID]
-        ),
-        "CostCenterKey", each [CostCenterID]
-    ),
-
-    // Aggregate to grain
-    Grouped = Table.Group(WithKeys,
-        {"DateKey", "AccountKey", "CostCenterKey", "ScenarioKey"},
-        {{"Amount", each List.Sum([Amount]), Currency.Type}}
-    )
-in
-    Grouped
-```
-
----
-
-## Performance Tips
-
-1. **Pre-aggregate** - Financial data should be at period/account grain, not transaction detail
-2. **Use integer keys** - Faster joins than text account codes
-3. **Filter early** - Apply date filters in Power Query
-4. **Partition by year** - For large datasets, enable incremental refresh
-5. **Avoid calculated columns** - Use measures with NaturalSign instead