> ## Documentation Index
> Fetch the complete documentation index at: https://docs.encoreos.io/llms.txt
> Use this file to discover all available pages before exploring further.

# Financial Analytics & Dashboards — User Guide

> Module: FA (Finance & Accounting) Feature: FA-16 Last Updated: 2026-02-13

**Module:** FA (Finance & Accounting)\
**Feature:** FA-16\
**Last Updated:** 2026-02-13

***

## Overview

The Financial Analytics module provides four pages for executive-level financial insight:

| Page          | Route                     | Purpose                                               |
| ------------- | ------------------------- | ----------------------------------------------------- |
| **Dashboard** | `/fa/analytics/dashboard` | At-a-glance financial summary with KPI cards          |
| **KPIs**      | `/fa/analytics/kpis`      | Key performance indicators with thresholds and trends |
| **Trends**    | `/fa/analytics/trends`    | Revenue vs. expense trends across fiscal periods      |
| **Variance**  | `/fa/analytics/variance`  | Budget vs. actual comparison with significance flags  |

Access requires the appropriate permission (`fa.dashboard.view`, `fa.analytics.kpis.view`, etc.).

***

## Financial Dashboard

The dashboard displays summary cards for:

* **Total Revenue** — Sum of revenue account balances for the current period
* **Total Expenses** — Sum of expense account balances for the current period
* **Net Income** — Revenue minus expenses
* **Cash Position** — Current cash and bank account balances (requires FA-14)

Each card shows the current value and a trend indicator vs. the previous period.

***

## KPI Page

### Reading KPI Cards

Each KPI card displays:

| Element    | Description                                                   |
| ---------- | ------------------------------------------------------------- |
| **Value**  | Current calculated value (e.g., 38 days)                      |
| **Unit**   | Measurement unit (days, ratio, percentage, currency)          |
| **Status** | Color-coded: Green (normal), Yellow (warning), Red (critical) |
| **Trend**  | Change from previous calculation (↑ or ↓ with percentage)     |
| **Target** | Organization's target value (dashed line on charts)           |

### Built-in KPIs

| KPI Code | Name                     | Category   | Direction        |
| -------- | ------------------------ | ---------- | ---------------- |
| DSO      | Days Sales Outstanding   | Efficiency | Lower is better  |
| DPO      | Days Payable Outstanding | Efficiency | Target is best   |
| CR       | Current Ratio            | Liquidity  | Higher is better |

### Threshold Colors

* **Green (Normal):** Value is within acceptable range
* **Yellow (Warning):** Value crossed the warning threshold
* **Red (Critical):** Value crossed the critical threshold

The threshold direction matters: for "lower is better" KPIs (like DSO), *higher* values trigger warnings. For "higher is better" KPIs (like Current Ratio), *lower* values trigger warnings.

***

## Trend Analysis

The Trends page shows revenue and expense data across fiscal periods as line/bar charts.

* **X-axis:** Fiscal periods (months or quarters)
* **Y-axis:** Dollar amounts
* **Lines:** Revenue (green), Expenses (red), Net Income (blue)

Select different date ranges using the period selector at the top of the page.

***

## Variance Analysis

The Variance page compares budgeted amounts to actual amounts by account.

### Reading the Variance Table

| Column      | Description                                          |
| ----------- | ---------------------------------------------------- |
| Account     | Chart of accounts entry                              |
| Budget      | Planned amount for the period                        |
| Actual      | Real amount recorded                                 |
| Variance \$ | Budget minus actual (positive = under budget)        |
| Variance %  | Percentage difference                                |
| Status      | Favorable (green), Unfavorable (red), Neutral (gray) |
| Significant | ⚠️ flag if variance exceeds threshold                |

### Significance Threshold

The variance threshold (default 10%) is configurable by your Finance Admin in **FA Settings**. Any variance exceeding this percentage is flagged as significant and warrants investigation.

### Favorable vs. Unfavorable

* **Revenue accounts:** Actual > Budget = Favorable (more money earned)
* **Expense accounts:** Actual \< Budget = Favorable (less money spent)

***

## Permissions

| Permission Key               | Description                | Default Roles                  |
| ---------------------------- | -------------------------- | ------------------------------ |
| `fa.dashboard.view`          | View financial dashboard   | finance\_admin, finance\_staff |
| `fa.analytics.kpis.view`     | View KPI page              | finance\_admin, finance\_staff |
| `fa.analytics.trends.view`   | View trends page           | finance\_admin, finance\_staff |
| `fa.analytics.variance.view` | View variance page         | finance\_admin, finance\_staff |
| `fa.analytics.configure`     | Configure KPIs and widgets | finance\_admin                 |

***

## Related Documentation

* [FA-16 Admin Guide](./financial-analytics-admin-guide.md) — Configuring KPIs and thresholds
* [FA-07: Financial Reports](../../specs/fa/specs/FA-07-financial-reporting.md) — Detailed report drill-downs
* [FA-08: Budget vs. Actual](../../specs/fa/specs/FA-08-budgeting.md) — Budget detail reports