Dipwind said:
As you said the other way round, the result is 156%, but it is easier
to work below the 100%.
You can certainly always get a value that is no more than 100% simply
by doing the following:
=if(C5 < D5, C5/D5, D5/C5)
But that makes no sense to me, especially given the objective, to wit:
the objective is to measure the efficiency against my request, sending
the supplier more or less amount.
in the example that I gave the result it should be 64%, if the supplier
sends less amount than the request " C5=15000; D5=13000 " I obtain the
result in E5 of 115%. when actually the efficiency against my request
was 85%.
Which is exactly why Bob suggested that the "right" formula for your
objective is D5/C5.
But that formula will (correctly) return greater than 100% when D5
exceeds C5 -- that is, when what is received is greater than what is
requested, again as Bob said. Isn't that a correct measure of
efficiency "against the request"?
Bottom line: C5/D5 and D5/C5 are equally valid measures of
"efficiency". You just need to decide what you are measuring
efficiency against. C5/D5 tells you how much more (or less) the
request is over what is received. D5/C5 tells you how much more (or
less) the received is over what is requested.
In either case, I think it makes sense to use only one of those
formulas consistently. That means that sometimes the "efficiency
factor" will exceed 100%.
PS: Arguably, neither formula tells you "how much more (or less)".
You might consider subtracting 1 in both cases for that purpose -- for
example, D5/C5 - 1. In the example above, 13000 is 85% of 15000, but
it is 13% less than 15000.