discretionary
costs = advertising + research and development +
training + repairs and maintenance costs
discretionary
costs as
a percent of sales =
(discretionary costs / sales) x 100%
A decreasing
trends indicate profit may have come from reductions in
discretionary costs which may negatively affect future
profits.
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
cost ratios.
See list
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.
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