Explain budget variance

Subject

Email Template

Dear [Manager],

[Account/expense] was [X% / amount] above/below budget in [period]. The main drivers were [driver 1] and [driver 2].

We expect [outlook], and the current action is [action].

Please let me know if you would like a detailed breakdown.

รูป Grammar / Writing

โครง Email: Context → Fact/Issue → Request/Action → Timing

Key phrases: Could you please; We would like to follow up; Please find attached; by [date]