Reading "Plan vs. Actual"
The report shows planned and actual amounts by line item, with variance (in rubles and percent). Negative variance on expenses is savings; positive is overspend.
Overruns
The "Overruns" report highlights line items and cost centers where actual exceeded the limit—for quick response and root-cause analysis.
Review "Overruns" regularly (e.g., weekly) to catch variances before period-end, not after.