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

# Management reporting

> Budget, cost centres, per-project analysis, per-customer and per-product margin.

Beyond the fiscal balance sheet, Arya provides **management reporting** tools to understand where you make money and where you lose it: per project, per customer, per product, per cost centre.

<Frame>
  <img src="https://mintcdn.com/agevole/BUuJGD62nuns4mJL/images/finance/en/controlling-dashboard.svg?fit=max&auto=format&n=BUuJGD62nuns4mJL&q=85&s=14e7f30d62966c75c7041b5b0adfb412" alt="Management reporting dashboard with project margins" width="1200" height="720" data-path="images/finance/en/controlling-dashboard.svg" />
</Frame>

## Analysis dimensions

<CardGroup cols={2}>
  <Card title="Per project" icon="briefcase">
    Budget vs actual, margin %, completion %. See [Projects](/en/projects/overview).
  </Card>

  <Card title="Per customer" icon="user">
    YTD revenue, average margin, DSO, lifetime value.
  </Card>

  <Card title="Per product/service" icon="tag">
    Sold, cost, margin, trend over time.
  </Card>

  <Card title="Per cost centre" icon="building">
    Department (sales, operations, R\&D) — cost and revenue allocation.
  </Card>

  <Card title="Per rep/seller" icon="user-tie">
    Commissions, commercial performance.
  </Card>

  <Card title="Per channel" icon="code-branch">
    Retail, web, partner, field sales — comparative profitability.
  </Card>
</CardGroup>

## Budget

<Steps>
  <Step title="Set annual budget">
    **Finance → Budget → + New budget**. Pick dimension (project, cost centre, P\&L line).
  </Step>

  <Step title="Enter monthly targets">
    For each line (revenue, costs) set monthly targets.

    <Frame>
      <img src="https://mintcdn.com/agevole/BUuJGD62nuns4mJL/images/finance/en/budget-editor.svg?fit=max&auto=format&n=BUuJGD62nuns4mJL&q=85&s=2c335f280aef7bbadc29ba2fd54ad5e0" alt="Budget editor with monthly table and year total" width="1200" height="720" data-path="images/finance/en/budget-editor.svg" />
    </Frame>
  </Step>

  <Step title="Monitor actual vs budget">
    Dashboard with variances (€ and %), red/yellow/green indicators.
  </Step>
</Steps>

## Indirect cost allocation

Overhead costs (rent, IT, HR) must be allocated to projects or cost centres for correct margins.

<AccordionGroup>
  <Accordion title="Manual allocation">
    Insert periodic allocation lines: "30% rent to project X, 70% to project Y".
  </Accordion>

  <Accordion title="Automatic allocation by criteria">
    Configure a rule: "Overhead costs distributed proportionally to each project's revenue".
  </Accordion>

  <Accordion title="Full costing">
    Arya applies standard methods (ABC, per direct hours, per revenue) per your choice.
  </Accordion>
</AccordionGroup>

## Contribution margin

For profitability analysis, Arya computes:

```
Contribution margin = Revenue - Direct variable costs
Operating margin = Contribution margin - Allocated fixed costs
```

## Default KPIs

<CardGroup cols={3}>
  <Card title="Gross margin %">Gross margin on revenue</Card>
  <Card title="EBITDA">Operating margin before amortisation and interest</Card>
  <Card title="DSO">Average days to collect</Card>
  <Card title="DPO">Average days to pay</Card>
  <Card title="Cash conversion cycle">Working capital cycle</Card>
  <Card title="Revenue per employee">Revenue per headcount</Card>
</CardGroup>

## Scenarios and simulations

<Steps>
  <Step title="Create scenario">
    **Finance → Scenarios → + New scenario** → duplicate current budget.
  </Step>

  <Step title="Edit variables">
    Change individual lines (e.g. "+5% new customer revenue", "-10% raw material cost").
  </Step>

  <Step title="Compare">
    See impact on EBITDA, net income, cash flow.
  </Step>
</Steps>

## Board export

Generate a management reporting dashboard pack for board, investors, banks:

* PDF with KPIs and charts
* Excel with detailed data
* Prefilled slide presentation (customisable template)

## Frequently asked questions

<AccordionGroup>
  <Accordion title="Can I have cost centre budgets?">
    Yes, budgets can be defined at any level: company, cost centre, project, specific account.
  </Accordion>

  <Accordion title="Does Arya compute the break-even point automatically?">
    Yes, from the Management Dashboard → **Break-even**: calculated from fixed costs and contribution margin.
  </Accordion>

  <Accordion title="How do I handle What-If analysis?">
    Use scenarios (duplicate budget, modify, compare). You can save multiple scenarios simultaneously (best case, worst case, target).
  </Accordion>
</AccordionGroup>