# Analysis Stage — Elaboration

## Criteria Guidance

### Good criteria — concrete and verifiable

- "Variance report explains every deviation greater than 5% from budget with root cause and corrective action"
- "Performance metrics include both leading and lagging indicators with trend analysis over at least 3 periods"
- "Each finding is categorized as structural (requires budget revision), timing (self-correcting), or operational (requires action)"

### Bad criteria — vague (no clear check)

- "Variances are explained"
- "Performance is tracked"
- "Analysis is complete"

