Plain-English Variance Notes
Rewrite a variance note using concrete language, active voice, and decision-relevant structure.
The move: make the economics visible in one pass. Name the movement Start with the line item and the amount. Readers should not search for what changed. Name the driver Use concrete driver language: price, volume, mix, timing, scope, rate, headcount, churn, or one-time item. Avoid phrases that sound official but do not explain cause. Name the implication Say whether the movement is likely to continue, reverse, or require a decision. That is what turns commentary into reporting. Keep proof close Use a table, bridge, or bullet list when the driver has parts. Plain English is not shorter at all…
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