UPWARDS Polarity
1) If the target is equal to zero and the actual is greater than or equal to the target, the performance will be 100, otherwise it will be 0.
2) If the target is different from zero, the performance will be = (actual * 100) / target
DOWNWARDS Polarity
1) If the target is equal to zero and the actual is less than or equal to the target, the performance will be 100, otherwise it will be 0.
2) If the target is greater than zero, the performance will be =
200 – (actual * 100) / target
3) If the target is less than zero, the performance will be =
(actual*100) / target
See below an explanation of why the 200- in the formula:
EQUAL Polarity
1) If the target is equal to zero and the achieved is equal to the target, the performance will be 100, otherwise, it will be 0.
2) If the target is less than zero and the achieved is less than or equal to the target, the performance will be =
200 – (achieved * 100) / target,
otherwise, it will be =
(accomplished * 100) / target.
3) If the target is greater than zero and the achieved is less than or equal to the target, the performance will be =
(accomplished * 100) / target,
otherwise, it will be =
200 – (accomplished * 100) / target.