Why did EBITDA miss?
- Anomaly detection — every journal entry watched, 2σ from trailing 24 months gets flagged
- Variance attribution — each miss decomposed to the operational lever that drove it
- Root-cause walk — descend from a $120k EBITDA miss to the specific entries that caused it
- EBITDA bridge (period) — last period to this period, waterfall by lever and location
- Forecast accuracy tracking — measure how well past plans held up, feed it back into calibration