@luquimbo/bi-superpowers 3.1.1 → 4.1.0

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

@@ -1,449 +0,0 @@
-# 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)