The achievement level shows the percentage to which a target has been achieved.

It is calculated by comparing Plan and Actual:

Plan is the planned target value.
​Actual is the value that was actually achieved, either as an actual value or a forecast.

The calculation depends on two factors:

Depending on these factors, the achievement level is calculated and interpreted differently.

The Target Type MORE is used when a higher Actual value is better than a lower value.

Typical examples:

If the Plan value is positive, the achievement level is calculated as a direct percentage comparison between Actual and Plan.

Examples:

Plan = 100, Actual = 100 → 100% achievement level
Plan = 100, Actual = 120 → 120% achievement level
Plan = 100, Actual = 80 → 80% achievement level

Interpretation:

100% means: The plan was achieved exactly.
More than 100% means: The result is better than planned.
Less than 100% means: The result is worse than planned.

Practical example:

Plan = €50,000 revenue
Actual = €65,000 revenue
Achievement level = 130%

In this example, €65,000 in revenue was achieved, although €50,000 was planned. This is 30% more than planned. Since higher values are better for MORE, the achievement level is 130%.

Critical example:

Plan = €50,000 revenue
Actual = -€10,000
Achievement level = -20%

In this example, a positive revenue target was planned, but the Actual value is negative. The negative achievement level clearly shows that the result is significantly worse than planned.

A negative Plan value can occur when a negative value is planned, for example a planned loss.

In this case, the logic changes: for MORE, a value that is closer to zero is better.

Examples:

Plan = -100, Actual = -100 → 100% achievement level
Plan = -100, Actual = -80 → 120% achievement level
Plan = -100, Actual = -120 → 80% achievement level

Practical example:

Plan = -€10,000 planned loss
Actual = -€8,000 actual loss
Achievement level = 120%

In this example, the actual loss was €8,000 instead of the planned €10,000. This is 20% less loss than planned. Since this is better than expected, the achievement level is 120%.

Another example:

Plan = -€10,000 planned loss
Actual = -€12,000 actual loss
Achievement level = 80%

Here, the actual loss was higher than planned. The result is therefore worse than expected.

Special case:

Plan = -€10,000 planned loss
Actual = €5,000 profit
​

Achievement level = 250%

Instead of a planned loss, a profit was achieved. This is significantly better than planned, so the achievement level is far above 100%.

The Target Type LESS is used when a lower Actual value is better than a higher value.

Typical examples:

If the Plan value is positive, lower Actual values are considered better.

Examples:

Plan = 100, Actual = 100 → 100% achievement level
Plan = 100, Actual = 80 → 120% achievement level
Plan = 100, Actual = 120 → 80% achievement level

Interpretation:

100% means: The plan was achieved exactly.
More than 100% means: The result is better than planned.
Less than 100% means: The result is worse than planned.

Practical example:

Plan = 8.78
Actual = 14.00
Achievement level = 40.55%

In this example, 14 was spent, although only 8.78 was planned. This is 59.45% more than planned. Since lower values are better for LESS, the achievement level decreases significantly.

Special case:

Plan = 10
Actual = -5
Achievement level = 250%

In this example, an increase of 10 was planned, but instead the value decreased by 5. Since lower values are better for LESS, this result is much better than planned.

Edge cases for LESS with a positive Plan value:

Actual = 0 → 200% achievement level
Actual = Plan → 100% achievement level
Actual = 2 × Plan → 0% achievement level
Actual > 2 × Plan → Negative values are possible

A negative Plan value can occur when a reduction is planned, for example reducing headcount, inventory, or costs.

In this case, “less is better” means that an even more negative Actual value can be better.

Examples:

Plan = -100, Actual = -100 → 100% achievement level
Plan = -100, Actual = -120 → 120% achievement level
Plan = -100, Actual = -80 → 80% achievement level

Practical example:

Plan = -10 reduction
Actual = -12 reduction
Achievement level = 120%

In this example, a reduction of 12 was achieved although only a reduction of 10 was planned. Since a stronger reduction is better for LESS, the achievement level is 120%.

Another example:

Plan = -10 reduction
Actual = -8 reduction
Achievement level = 80%

Here, the actual reduction was smaller than planned. The target was therefore not fully achieved.

Critical example:

Plan = -10 reduction
Actual = +5 increase
​

Achievement level = -50%

Instead of reducing the value, it increased. This is the opposite of the plan, so the achievement level becomes negative.

Edge cases for LESS with a negative Plan value:

Actual = 0 → 0% achievement level
Actual = Plan → 100% achievement level
Actual > 0 → Negative values are possible

The Target Type SPOT is used when the Actual value should match the Plan as closely as possible.

Typical examples:

With SPOT, only the deviation from the Plan matters. The direction of the deviation does not matter.

Examples:

Plan = 100, Actual = 100 → 100% achievement level
Plan = 100, Actual = 110 → 90% achievement level
Plan = 100, Actual = 90 → 90% achievement level
Plan = 100, Actual = 120 → 80% achievement level
Plan = 100, Actual = 80 → 80% achievement level

Interpretation:

100% means: The target value was hit exactly.
The greater the deviation from the Plan, the lower the achievement level.
It does not matter whether Actual is above or below the Plan.

Practical example:

Plan = €10,000 budget
Actual = €10,500 budget
Achievement level = 95%

In this example, €10,500 was spent, although €10,000 was planned.

This corresponds to a deviation of 5%.

Since SPOT only considers how much Actual deviates from Plan, the achievement level is 95%. A downward deviation, for example €9,500 instead of €10,000, would also result in an achievement level of 95%.

A negative Plan value can also occur with SPOT, for example when a specific negative value should be met exactly.

Typical examples:

The logic remains the same: the closer Actual is to Plan, the better the achievement level.

Examples:

Plan = -100, Actual = -100 → 100% achievement level
Plan = -100, Actual = -110 → 90% achievement level
Plan = -100, Actual = -90 → 90% achievement level
Plan = -100, Actual = -120 → 80% achievement level
Plan = -100, Actual = -80 → 80% achievement level

Practical example:

Plan = -€10,000 planned provision
Actual = -€10,500 actual provision
Achievement level = 95%

In this example, the Actual value differs from the Plan by 5%. Since SPOT only evaluates the size of the deviation, the achievement level is 95%.

A deviation in the other direction, for example -€9,500 instead of -€10,000, would also result in 95% achievement level.

If both Plan and Actual are 0, the achievement level is 100%.

In this case, the target is considered achieved.

If Plan is 0 but Actual deviates from it, the evaluation depends on the Target Type.

MORE

The achievement level is either +100% or -100%, depending on whether Actual is positive or negative.

Actual > 0 → 100% achievement level
Actual < 0 → -100% achievement level

LESS

The achievement level is also either +100% or -100%, but reversed compared to

MORE.

Actual > 0 → -100% achievement level
Actual < 0 → 100% achievement level

SPOT

The achievement level is -100%, because any deviation from 0 is evaluated negatively.

The achievement level always compares Plan and Actual, but the interpretation depends on the Target Type and the sign of the Plan value.

In general:

100% means the Plan was achieved exactly.
More than 100% usually means the result is better than planned.
Less than 100% usually means the result is worse than planned.
Negative values are possible when the result moves strongly in the wrong direction.