Expense KPIs

By default, this report displays, for the previous month, up to six charts - one for each of these Expense KPIs:
  • Operating expense
  • Cost of goods sold
  • Direct cost
  • Labor cost - not available for TCA.
  • Overhead - not available for TCA.
  • Selling expense - not available for TCA.

Only those charts are displayed which are relevant to the taxonomy and expense method you use. For example, if you use IFRS and Total Cost Accounting, only three charts are displayed. They are: Operating expense, Cost of goods sold, and Direct cost.

You can display Pie charts, or Waterfall charts - which represent the cumulative contribution of each element of the KPI calculation to the overall total. Click the Pie chart or Waterfall chart icon.

Each segment of a chart represents an element of the KPI calculation. These too depend on taxonomy and expense method. For example, for IFRS with Cost of Sales Management, the Direct Cost chart has three segments which represent Materials, Depreciation on plant and factory equipment, and Special direct Itemion cost. But, the chart for IFRS with Total Cost Accounting has segments only for Materials and Depreciation on plant and factory equipment.

To change the period or version on which to report, select from the Period and Version lists.