{
  "project_id": "AI-04",
  "title": "Variance analysis",
  "source_model": "finance-hours-v1-2026-10-22/model.json",
  "source_category": "Planning and decision support",
  "scope": "A gross-margin driver assistant using three approved datasets, five analytical dimensions and 20 known questions. An existing validated calculation model supplies arithmetic; the assistant retrieves results and drafts cited explanations for analyst review.",
  "basis": "Existing working judgment estimates; case studies do not calibrate these hour ranges.",
  "work": [
    {
      "title": "Define comparisons and review rules",
      "phase": "process",
      "phase_share": 1,
      "hours": [
        16,
        32,
        56
      ],
      "basis": "Define 20 questions, driver vocabulary, source boundaries and analyst approval in a small set of working sessions."
    },
    {
      "title": "Connect actuals, plans and calculation models",
      "phase": "data",
      "phase_share": 1,
      "hours": [
        24,
        48,
        96
      ],
      "basis": "Map three datasets and five dimensions to the existing calculation model; verify totals and representative periods."
    },
    {
      "title": "Configure variance detection and explanations",
      "phase": "build",
      "phase_share": 1,
      "hours": [
        24,
        56,
        104
      ],
      "basis": "Configure tool calls, explanation prompts, citations and failure handling; retain deterministic calculations."
    },
    {
      "title": "Test figures and driver explanations",
      "phase": "validation",
      "phase_share": 1,
      "hours": [
        24,
        48,
        96
      ],
      "basis": "Check 20 reference questions across known periods, reconcile numerical claims and retest after corrections."
    },
    {
      "title": "Pilot with FP&A analysts",
      "phase": "rollout",
      "phase_share": 1,
      "hours": [
        12,
        24,
        48
      ],
      "basis": "Pilot one analyst workflow, train users and document when to investigate or escalate."
    }
  ],
  "total_hours": [
    100,
    208,
    400
  ],
  "annual_upkeep_hours": [
    32,
    64,
    120
  ],
  "upkeep_basis": "12 monthly checks at 2/4/8 hours plus 8/16/24 annual hours updating definitions, prompts and regression cases. Ordinary review of existing analysis is separate.",
  "boundary": "Building the underlying forecast or margin calculation model is conventional planning transformation, not included here. Reporting-pack production belongs in AI-05.",
  "organization_assumptions": "Central task-level settings in organization-model.json; reference hours remain unchanged in this file.",
  "difficulty": {
    "label": "Moderate",
    "reasons": [
      "Actuals, plan versions and source totals must reconcile before comparisons are useful.",
      "Each comparison needs the correct calculation and driver definitions.",
      "Plausible explanations need checking against known business drivers.",
      "Source references must support every numerical and causal claim."
    ]
  }
}