Graph [F-4] Operating expenses — Budget

Budgeted income statement for the current year
% 3-month moving average


In addition to the Operating expenses over sales of the month, the Index of Operating expenses over the Gross Profit, which should be lower, comparative of the budgeted expenses with the real expenses of the previous year.

It is very important to control the percentage of Gross profit that is destined to the Operating expenses (the lower, the better).