FRAME 12.

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 =

actual amount

X

100

programed amount

= 392 000 X 100

400,000

Percent of programed = 98%

QUESTION:

If the actual amount spent for travel was ,000, instead of the programed ,000, what

would the percent of programed be? _____________________

FRAME 13.

SUMMARY OF PERCENTAGES: We have examined four types of percentages:

a. percent of total = Part X 100

Total

b. percent change = period two amount - period one amount X 100

period one amount

c. percent deviation = actual amount - planned amount X 100

planned amount

d. percent programed = actual amount

X 100

planned amount

Each of these percentages expresses a relation of a part to the whole.