{
  "project_id": "AI-05",
  "title": "Management reporting",
  "source_model": "finance-hours-v1-2026-10-22/model.json",
  "source_category": "Management reporting",
  "scope": "Draft one monthly 10-page management pack with 10 variance narratives, two approved data sources and one audience; use three historical reporting cycles for evaluation. Finance retains numerical and narrative approval.",
  "basis": "Existing working judgment estimates; case studies do not calibrate these hour ranges.",
  "work": [
    {
      "title": "Define the management pack and sign-off",
      "phase": "process",
      "phase_share": 1,
      "hours": [
        12,
        24,
        40
      ],
      "basis": "Specify the pack, materiality, explanation rules, reviewer duties and acceptable source support."
    },
    {
      "title": "Prepare reporting data and historical packs",
      "phase": "data",
      "phase_share": 1,
      "hours": [
        16,
        32,
        64
      ],
      "basis": "Map two sources, templates and supporting explanations; check three historical cycles."
    },
    {
      "title": "Configure commentary and pack export",
      "phase": "build",
      "phase_share": 1,
      "hours": [
        24,
        48,
        88
      ],
      "basis": "Configure narrative generation, visual placement, source tracing and editable pack export."
    },
    {
      "title": "Test numbers, explanations and layout",
      "phase": "validation",
      "phase_share": 1,
      "hours": [
        20,
        40,
        72
      ],
      "basis": "Review 30 historical variance drafts plus numerical and layout consistency; correct and rerun failures."
    },
    {
      "title": "Pilot the reporting cycle",
      "phase": "rollout",
      "phase_share": 1,
      "hours": [
        8,
        16,
        24
      ],
      "basis": "Train preparer and reviewer, pilot the pack and record sign-off steps."
    }
  ],
  "total_hours": [
    80,
    160,
    288
  ],
  "annual_upkeep_hours": [
    24,
    48,
    96
  ],
  "upkeep_basis": "12 monthly quality/regression checks at 1/2/4 hours plus 12/24/48 hours of template and prompt changes. Regular pack preparation, review and sign-off remain operating work.",
  "boundary": "Shared metric definitions and source pipelines are counted once. New analytical models belong in conventional planning transformation; decision investigations belong in AI-04.",
  "organization_assumptions": "Central task-level settings in organization-model.json; reference hours remain unchanged in this file.",
  "difficulty": {
    "label": "Moderate",
    "reasons": [
      "Actuals, plans and metric definitions must reconcile across sources.",
      "Variance explanations need business context that figures alone may lack.",
      "Every generated claim must remain traceable to supporting data.",
      "Editable exports must preserve figures, commentary and layout consistently."
    ]
  }
}