In cell d12, enter a formula to calculate the difference between the actual and budget. copy the formula to the range d13: d19. delete the formula in cell d15. if the actual expense is more than the budget expense, the result is positive. if the actual expense is less than the budget expenses, the result is negative, indicating under budget.

The advantage of administering personality tests on employees is that it will allow the employer to know the mindset and personality of the employee. this will allow the employer to at least have an idea as to how the employee works and how his attitude in the workplace. the disadvantage is that it may make the employee a little anxious as to whether he would meet the personality requirements of the employer and whether he would be able to retain the job or not.