on an excel sheet

1Identify the first data point. compare the "net patient services revenue" from 2011 and 2012. The first data point will be 2011. Now let's say the net patient service revenue, for 2011, was $50,000,000.

2)Identify the second data point. Following the same example above, your second data point will be 2012. Let's say that the net patient service revenue, for 2012, was $45,700,000.

3)Now, subtract the first data point from the second data point. In our example, this would be $50,000,000 - $45,700,000, which would equal $4,300,000. This represents the dollar amount of change (or difference) between the two points (2011 and 2012).

4)Divide the change between the two data points by the first data point, and then multiply the result by 100. In our example, $4,300,000/$50,000,000 which comes to ".086". So, the percentage of variance between 2011 and 2012 is .086 times 100, or 8.6 percent.