Cost Structure & Expenses
The Cost Structure & Expenses dashboard for Sage 300 separates operating costs and tracks their effect on profitability. It includes how expenses divide across categories, how cost growth compares with revenue, the impact of non operating costs, and EBITDA.
How to use the cost structure and expenses dashboard
- Spot emerging inefficiencies and potential overruns by following how operating expenses behave over time.
- Relate expense levels to EBITDA to see how spending affects profitability.
- Check whether expense growth keeps pace with revenue growth across the months.
- Trace the non operating cost impact of amortization and interest on net income.
- Find where expenses concentrate across categories and how their variances trend.
Filters
Use the filtering panel at the top of the Cost Structure & Expenses dashboard to control which data is shown. The filters apply to all views and ensure the dashboard reflects the selections you choose.
Year: one value
Period: value range
Company: multiple values
Segment 2: multiple values
Segment 3: multiple values
Key performance indicators (KPIs)
The key performance indicators (KPIs) at the top of the dashboard show six operating cost and profitability measures, and update based on the filters you apply.
| KPI | What it measures |
|---|---|
| Operating Expenses | Total costs incurred to support core business operations, including administrative, facility, and service costs. |
| Operating Expenses Ratio | Operating expenses as a proportion of revenue, higher when a larger share of revenue goes to operating expenses. |
| Amortization | Cost of intangible assets spread over their useful lives, so a larger amount reduces reported earnings by more. |
| Interest Expenses | Cost of servicing debt obligations, higher when the business carries more debt or pays higher interest rates. |
| EBITDA | Earnings before interest, taxes, depreciation, and amortization, a measure of core operating profit. |
| Expenses Growth Rate | Percentage change in operating expenses compared with the previous period, higher when expenses grow faster from cost increases or business expansion. |
Visual components
| View name | Type of view | What it shows |
|---|---|---|
| Operating Expenses Breakdown | Horizontal Bullet | Breaks down operating expenses by account, with one bar per account across 15 pages. |
| Monthly Expenses Trend | Combination | Follows operating expenses month by month. |
| Operating Expenses Breakdown | Spline | Compares the operating expenses monthly variance % against the revenue monthly variance % to show whether costs grow faster than income. |
| Monthly Expenses Trend | Combination | Tracks amortization, interest expenses, and net income month by month to show how non operating costs affect net income. |