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headroom/openspec/changes/headroom-foundation/specs/cost-reporting/spec.md

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ADDED Requirements

Requirement: Generate cost summary report

The system SHALL generate reports showing revenue forecasts based on allocations multiplied by hourly rates.

Scenario: View monthly cost report

  • WHEN viewing cost report for February 2026
  • THEN the system displays all projects with their allocated hours
  • AND calculates revenue for each project based on team member hourly rates
  • AND shows total revenue forecast for the month

Scenario: Cost breakdown by project

  • WHEN viewing cost report for a specific project
  • THEN the system displays allocation breakdown by team member
  • AND shows hours allocated and hourly rate for each team member
  • AND calculates total project cost as sum of (hours × rate) for all team members

Requirement: Filter cost report by project

The system SHALL allow filtering cost reports by project, client, or type.

Scenario: Filter by project type

  • WHEN filtering cost report to show only "Project" type (billable)
  • THEN the system displays revenue forecast for billable projects only
  • AND excludes "Support" type projects

Scenario: Group by client

  • WHEN grouping cost report by client
  • THEN the system displays total revenue forecast per client
  • AND shows breakdown of projects per client

Requirement: Filter cost report by team

The system SHALL allow filtering cost reports by team or team member.

Scenario: Cost report for team member

  • WHEN filtering cost report to show allocations for "John Doe"
  • THEN the system displays all projects where John Doe is allocated
  • AND calculates John's contribution to revenue (his hours × his rate)

Scenario: Cost report for role

  • WHEN filtering by "Backend Developer" role
  • THEN the system displays revenue generated by all Backend Developers
  • AND shows average hourly rate for the role

Requirement: Calculate total possible revenue

The system SHALL calculate maximum possible revenue if all team capacity were utilized at 100%.

Scenario: Possible revenue calculation

  • WHEN viewing cost summary
  • THEN the system calculates total team capacity (all team members' available hours)
  • AND multiplies by each team member's hourly rate
  • AND displays "Possible Revenue: $X if fully utilized"

Requirement: Calculate forecasted revenue

The system SHALL calculate forecasted revenue based on current allocations.

Scenario: Forecasted revenue based on allocations

  • WHEN team has 1000 hours total capacity
  • AND currently 850 hours are allocated across projects
  • AND the weighted average hourly rate is $140
  • THEN the system calculates forecasted revenue as $119,000 (850 × $140)

Requirement: Show revenue variance

The system SHALL display variance between possible revenue and forecasted revenue.

Scenario: Revenue gap analysis

  • WHEN possible revenue is $150,000
  • AND forecasted revenue is $119,000
  • THEN the system displays revenue gap of $31,000 (20.7% underutilization)

Requirement: Multi-period cost forecast

The system SHALL generate cost forecasts across multiple months.

Scenario: Quarter revenue forecast

  • WHEN viewing cost report for Q1 2026 (Jan-Mar)
  • THEN the system displays monthly revenue forecast for each month
  • AND calculates total Q1 revenue forecast
  • AND shows monthly variance from possible revenue

Requirement: Export cost data

The system SHALL allow exporting cost report data (deferred to Phase 2 for PDF/CSV).

Scenario: View cost data on screen (MVP)

  • WHEN viewing cost report
  • THEN the system displays all cost data on screen in tabular format
  • AND PDF/CSV export buttons are not available (Phase 2 feature)