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| The COMPUTAB Procedure |
Example 9.3 Comparison of Actual and Budget
This example shows a more complex report that compares the actual data with the budgeted values. The same input data as in the previous example is used.
The report produced by these statements is shown in Output 9.3.1. The report shows the values for the current month and the year-to-date totals for budgeted amounts, actual amounts, and the actuals as a percentage of the budgeted amounts. The data have the values for January and February. Therefore, the CURMO variable (current month) in the RETAIN statement is set to 2. The values for the observations where the month of the year is 2 (February) are accumulated for the current month values. The year-to-date values are accumulated from those observations where the month of the year is less than or equal to 2 (January and February).
data incomrep;
length type $ 8;
input type :$8. date :monyy7.
sales retdis tcos selling randd
general admin deprec other taxes;
format date monyy7.;
datalines;
BUDGET JAN1989 4600 300 2200 480 110 500 210 14 -8 510
BUDGET FEB1989 4700 330 2300 500 110 500 200 14 0 480
BUDGET MAR1989 4800 360 2600 500 120 600 250 15 2 520
ACTUAL JAN1989 4900 505 2100 430 130 410 200 14 -8 500
ACTUAL FEB1989 5100 480 2400 510 110 390 230 15 2 490
;
title 'Pro Forma Income Statement';
title2 'XYZ Computer Services, Inc.';
title3 'Budget Analysis';
title4 'Amounts in Thousands';
options linesize=96;
proc computab data=incomrep;
columns cmbud cmact cmpct ytdbud ytdact ytdpct /
zero=' ';
columns cmbud--cmpct / mtitle='- Current Month: February -';
columns ytdbud--ytdpct / mtitle='- Year To Date -';
columns cmbud ytdbud / 'Budget' f=comma6.;
columns cmact ytdact / 'Actual' f=comma6.;
columns cmpct ytdpct / '% ' f=7.2;
columns cmbud--ytdpct / '-';
columns ytdbud / _titles_;
retain curmo 2; /* current month: February */
rows sales / ' '
'Gross Sales';
rows retdis / 'Less Returns & Discounts';
rows netsales / 'Net Sales' +3 ol;
rows tcos / ' '
'Total Cost of Sales';
rows grosspft / ' '
'Gross Profit' +3;
rows selling / ' '
'Operating Expenses:'
' Selling';
rows randd / ' R & D';
rows general / +3;
rows admin / ' Administrative';
rows deprec / ' Depreciation' ul;
rows operexp / ' ';
rows operinc / 'Operating Income' ol;
rows other / 'Other Income/-Expense' ul;
rows taxblinc / 'Taxable Income';
rows taxes / 'Income Taxes' ul;
rows netincom / ' Net Income' dul;
cmbud = type = 'BUDGET' & month(date) = curmo;
cmact = type = 'ACTUAL' & month(date) = curmo;
ytdbud = type = 'BUDGET' & month(date) <= curmo;
ytdact = type = 'ACTUAL' & month(date) <= curmo;
rowcalc:
if cmpct | ytdpct then return;
netsales = sales - retdis;
grosspft = netsales - tcos;
operexp = selling + randd + general + admin + deprec;
operinc = grosspft - operexp;
taxblinc = operinc + other;
netincom = taxblinc - taxes;
colpct:
if cmbud & cmact then cmpct = 100 * cmact / cmbud;
if ytdbud & ytdact then ytdpct = 100 * ytdact / ytdbud;
run;
Output 9.3.1
Report That Uses Specifications to Tailor Output
| Pro Forma Income Statement |
| XYZ Computer Services, Inc. |
| Budget Analysis |
| Amounts in Thousands |
--- Current Month: February --- -------- Year To Date ---------
Budget Actual % Budget Actual %
--------- --------- --------- --------- --------- ---------
4,700 5,100 108.51 Gross Sales 9,300 10,000 107.53
330 480 145.45 Less Returns & Discounts 630 985 156.35
--------- --------- --------- --------- --------- ---------
4,370 4,620 105.72 Net Sales 8,670 9,015 103.98
2,300 2,400 104.35 Total Cost of Sales 4,500 4,500 100.00
2,070 2,220 107.25 Gross Profit 4,170 4,515 108.27
Operating Expenses:
500 510 102.00 Selling 980 940 95.92
110 110 100.00 R & D 220 240 109.09
500 390 78.00 GENERAL 1,000 800 80.00
200 230 115.00 Administrative 410 430 104.88
14 15 107.14 Depreciation 28 29 103.57
--------- --------- --------- --------- --------- ---------
1,324 1,255 94.79 2,638 2,439 92.46
--------- --------- --------- --------- --------- ---------
746 965 129.36 Operating Income 1,532 2,076 135.51
2 Other Income/-Expense -8 -6 75.00
--------- --------- --------- --------- --------- ---------
746 967 129.62 Taxable Income 1,524 2,070 135.83
480 490 102.08 Income Taxes 990 990 100.00
--------- --------- --------- --------- --------- ---------
266 477 179.32 Net Income 534 1,080 202.25
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