[5-C] Alarms comparative overview, accrued
Percentage of UNFAVOURABLE deviations vs. budget
Programmable sensitivity
In this report, we pretend to give a vision of the NEGATIVE percentage deviations against the budget that the company has had.
It is designed to save a lot of time in the analysis of variations against the budget, in function of the sensitivity parameter that was defined; in other words, every unfavourable variation to a certain percentage will be displayed, which will allow our analysis to be very objective and effective.
For example, we notice that the Sales, marketing and administrative expenses were fine by the start of the financial year and they start to deteriorate since May. This panoramic overview es extremely important for it shows graphically that, with a sensitivity of 5% in this case, we don't have deviations against the budget in the rows of Net sales, with the exception of the month of January. Likewise, we notice that the Income & other taxes are above all the year, except for January, which is why this row needs to be checked.