1
📥
Ambil data P&LP&L bulanan dari sistem kewangan
2
📊
Banding dengan belanjawanKira varians untuk setiap kategori
3
🧮
Jana ulasan variansAnalisis ikut trend dan konteks
4
📝
Hasilkan komenNota pengurusan untuk pengurusan
import pandas as pd, json
P&L_API = "https://api.finance.local/pnl"
BUDGET_API = "https://api.finance.local/budget"
def fetch_pnl(month):
return pd.DataFrame(requests.get(P&L_API,params={"m":month}).json())
def fetch_budget(month):
return pd.DataFrame(requests.get(BUDGET_API,params={"m":month}).json())
def generate_management_account(pnl_df, budget_df):
merged = pnl_df.merge(budget_df, on="account")
merged["variance"] = ((merged["actual"]-merged["budget"])/merged["budget"]*100).round(2)
commentary = {row["account"]: f"{row['variance']}% vs budget" for _,row in merged.iterrows()}
return {"kpi":merged.to_dict("records"), "commentary":commentary}
account = generate_management_account(fetch_pnl("2026-06"), fetch_budget("2026-06"))
print(json.dumps(account,indent=2))