costs = advertising + research and development +
training + repairs and maintenance costs
a percent of sales =
(discretionary costs / sales) x 100%
trends indicate profit may have come from reductions in
discretionary costs which may negatively affect future
The ratio of discretionary costs as a percent of
sales is included in the financial
statement ratio analysis spreadsheets highlighted in the
left column, which provide formulas, definitions,
calculation, charts and explanations of each ratio.
The discretionary costs as a percent of sales ratio
is listed in our discretionary
costs as a percent of sales and other ratios
are key to understanding financial statements.
Our ratio calculation spreadsheets reduce
time and effort in calculating decision
making ratios. They reduce risk for
lenders and investors and enable owners,
managers and consultants to increase
productivity and business profits. These
spreadsheets are bargain priced to
provide a huge return on investment.
here for more details.
of ratios , or the financial statement ratio
analysis spreadsheets which are not highlighted in the
left column, to see which other ratios are calculated
and explained in our spreadsheets.
to order excel
accounting spreadsheet to calculate 15 ratios with
formulas, definitions, calculations, charts, and
explanations for each ratio.
The discretionary costs as a
percent of sales ratio may be included in our
custom 1, 3 or 5 period financial
statement ratio analysis spreadsheet.
Order free 3 ratio
calculator spreadsheet. Current, quick and
debt-to-equity ratios with formulas, calculations,
charts and explanations. Email
us at firstname.lastname@example.org.