PERCENT OF PROGRAMED compares actual amounts or results to planned or programed
amounts. For example, If 0,000 had been budgeted (planned) but only 2,000 (actual) had
been spent, the percent of programed would be 98% (392,000/400,000) X (100).
Percent of programed =
= 392 000 X 100
Percent of programed = 98%
If the actual amount spent for travel was ,000, instead of the programed ,000, what
would the percent of programed be? _____________________
SUMMARY OF PERCENTAGES: We have examined four types of percentages:
a. percent of total = Part X 100
b. percent change = period two amount - period one amount X 100
period one amount
c. percent deviation = actual amount - planned amount X 100
d. percent programed = actual amount
Each of these percentages expresses a relation of a part to the whole.