A common problem is how a percentage variance is calculated. For example
Notice that even though conceptually a decrease in fixed costs is a good thing, the normal maths of the percentage difference indicates a -7%.
It becomes difficult without lots of reviewing to know which expenses are improving and which are getting worse. This is largely as a result of the costs being shown as a negative.
A fix to that is to create a formula that differentiates between negative and positive numbers.
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