Operating Expense Charts

• Interest Coverage Ratio
• OPEX - This Year vs. Budget
• OPEX - This Year vs. Last Year
• OPEX - This Year vs. Last Year vs. Budget
• Top 10 OPEX

Interest Coverage Ratio

Explanation:

Used to determine how easily an organisation can pay interest on outstanding debt.

Formula:

(Trading revenue - (Expenses - Income tax expense - Interest and finance charges)) / Interest and finance charges

Report Codes: REV.TRA, EXP, EXP.TAX and EXP.INT

OPEX - This Year vs. Budget

Explanation:

Shows the cost of operating expenses at month end compared with budget. You can use this chart to monitor how operating expenses are tracking to budget.

Formula:

• Series 1 - Expenses - Cost of goods sold - Income tax expense
• Series 2 - Expenses [Budget] - Cost of goods sold [Budget] - Income tax expense [Budget]

Report codes: EXP, EXP.COS and EXP.TAX

OPEX - This Year vs. Last Year

Explanation:  

Shows the level of operating expenses, comparing this year actuals to last year actuals.

Formula:

• Series 1 - Expenses - Cost of goods sold - Income tax expense
• Series 2 - Expenses [Last 12 months] - Cost of goods sold [Last 12 months] - Income tax expense [Last 12 months]

Report codes: EXP, EXP.COS and EXP.TAX

OPEX - This Year vs. Last Year vs. Budget

Explanation:

Shows the level of operating expenses, comparing this year actuals, last year actuals and this year budget values.

Formula:

• Series 1 - Expenses - Cost of goods sold - Income tax expense
• Series 2 - Expenses [Last 12 months] - Cost of goods sold [Last 12 months] - Income tax expense [Last 12 months]
• Series 3 - Expenses [Budget] - Cost of goods sold [Budget] - Income tax expense [Budget]

Report codes: EXP, EXP.COS, EXP.TAX

Top 10 OPEX

Explanation

Shows the top 10 operating expenses, so that you can see what areas the organisation is spending most of its money. Operating expenses outside of the top accounts appear as 'Other'.

Formula

Expenses - Cost of Sales - Wages - Tax

Report codes used

EXP, EXP.COS, EXP.WAG, EXP.TAX

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