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Next drop: Friday, October 9

Block · BLQ-004 · v1.0

Price-cost-volume-mix variances

Breaks the gross profit variance against budget into price, cost, volume and mix, with explicit formulas and a check that ties to zero.

PremiumGlobal standardStandard 2026.10Controls 4/4DOCXXLSXPPTX
Meridian Coffee Co. (Demo) · Price-cost-volume-mix variances · October 2026BLQ-004 · Block
FICTITIOUS DATA · USD thousands · RS2026.10Repporti checks 4/4 · BLQ-004 v1.0
FICTITIOUS DATA · Meridian Coffee Co. (Demo)Checks 4/4
BLQ-004 · Price-cost-volume-mix variances · October 2026 · illustrative example with fictitious data
  • One-page Word (.docx) section
  • Excel (.xlsx) with Data, Calculation (each effect as a visible formula) and Control = 0
  • puente.json ready for chart GRF-001
  • Optional PowerPoint (.pptx) slide with table and bridge

Explains, line by line, why gross profit moved away from budget: how much came from price, from unit cost, from total volume and from the mix between lines. The four effects add up to exactly the variance, and a control row proves it.

Non-material lines are grouped under «Other» so the table reads on one page, and the script writes the gross profit bridge ready for the EBITDA bridge chart.

It works with products, channels or customers (as codes). If the lines use different physical units, it combines volume and mix into one effect and says so in the methodology note.

What it includes

5 sections, in this order

  1. 01Action title with the total figure and the two largest effects
  2. 02Table by line: Δ margin, price, cost, volume, mix and Δ %
  3. 03Gross profit mini-bridge
  4. 04What happened, why and what to do (3 to 5 bullets)
  5. 05Methodology note

Controls 4/4

What it checks before writing a single figure

  • C1Complete data: columns, no duplicate lines, budget greater than zero and a single unit of measure (or no-mix mode).

  • C2Reconciliation: the sum of the lines' margins is actual and budget gross profit in the income statement (N/A if not given).

  • C3The breakdown ties: price + cost + volume + mix = Δ margin, by line and in total.

  • C4Traceable figures: every figure in the text exists in calculo.json with the same rounding.

If the script ran

Repporti controls 4/4 · BLQ-004 v1.0 · RS2026.10 · {fecha} · fingerprint {hash}

If it did not run

NOT VERIFIED — controls not executed by code. Review the Control sheet of the XLSX.

If a control fails, the AI stops, shows the difference and asks how to proceed. It never forces the numbers to reconcile.

Prompt outline

What the prompt contains, block by block

  1. 0Before you paste your filesFixed456
  2. 1Role, audience and business context646
  3. 2Parameters700
  4. 3Repporti standard549
  5. 4Data contract797
  6. 5Questions first316
  7. 6Validation with a hard stop437
  8. 7Calculation by code224
  9. 7-bisNo-code modeFixed325
  10. 8Formulas706
  11. 9Structure1,077
  12. 10Writing without «AI slop» and without invention461
  13. 11Notation (IBCS / ISO 24896:2026, theme TEM-001) and accessibility540
  14. 12QA, traceability and seal695
The text is delivered when you copy, with your license. It is never on this page.≈ 28,130 characters + cuadre.py (376 lines)

Core available in: Spanish · English

Repporti Standard

It comes out adapted to your report profile

Compatible with every country and framework in the Standard: when you copy, it is composed with your profile (country, accounting framework, report language, currency, unit and year-end). Terminology, number format and statement names come from the Standard, not from the prompt.

See the Repporti Standard

How to use it

From the trial balance to the report in three steps

  1. 01Configure and copyCheck your report profile (country, framework, language, currency) and the period. The prompt is assembled in your browser.
  2. 02Paste into your AIOpen ChatGPT or Claude, attach your anonymized files and paste the prompt.
  3. 03Review and deliverReview the controls table and the seal. If something does not reconcile, the AI stops and asks.

Anonymize before pasting

  • Company name → an alias (“Client 07”); tax ID → “ID-XX”.
  • Customers, suppliers and employees → codes (C001, P001, E001). The mapping table stays on your computer.
  • Use an AI that does not train on your data: business plan, API or training turned off.

Repporti neither receives nor stores your files or your figures: the prompt is assembled in your browser and your files go straight to your AI.

Who it is for

Made for whoever delivers the report

Finance manager / CFOAccountant / firm
Area
Profitability and costs
Frequency
Whenever you need it
Industry
Retail and wholesale, Manufacturing, Agriculture and food

Compatibility

Which AI it works with

LevelAI
With code executionChatGPT · ClaudeDesigned for plans with data analysis (ChatGPT) or code execution (Claude): cuadre.py runs inside the AI.
No-code modeCopilot · GeminiGenerates the Excel file with formulas and a Control sheet. The footer says “NOT VERIFIED” unless you run cuadre.py on your computer.

Questions

About this block

What data do I need?

By line: actual and budgeted units, actual and budgeted unit price and unit cost. If you don't have unit figures, total revenue and costs work: the script divides them and says so.

What if my lines use different units (kg and cases)?

Mix is meaningless across different units: the script combines volume and mix into one effect and the methodology note explains it.

Does it connect to the EBITDA bridge?

Yes. The calculation writes puente.json with price, cost, volume and mix; chart GRF-001 adds the expenses and draws the bridge down to EBITDA.

Profitability and costs

More from this area to combine

See the whole area