It's really relative to what you're trying to convey:
Example, if you'd like to say that the actual results varied from the
forecast by x%, you'd use =(actual - forecast)/forecast.
If you'd like to say that the forecast was off by x%, use
= (forecast - actual)/actual.
--
Excel_Geek
------------------------------------------------------------------------
Excel_Geek's Profile:
http://www.excelforum.com/member.php...o&userid=26423
View this thread:
http://www.excelforum.com/showthread...hreadid=399107