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.
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of ratios , or the financial statement ratio
analysis spreadsheets which are not highlighted in the
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The discretionary costs as a
percent of sales ratio may be included in our
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statement ratio analysis spreadsheet.
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