Query designing problem while applying cell properties

Question

Hello Experts,
I have a problem while designing query. Problem is as follow:
I have a calculated field on key figure column. This key figure calculates variance between 2 columns.
for E.g I have 2 columns Budget and Actual and third column is %Variance which should be          
1. ((Actual - Budget)/Budget) *100 or
2. ((Budget -Actual)/Budget)*100, depening on some values on the row i should use any of these 2 formulas but the result should be dispalyed in single column % Variance.
how can i change the formula in key figures depending on these conditions. I can achieve this by applying cells but i dont want to do so as it is very complex way to desing these queries.
also let me know applying cells on query affects its performance or not?
Regards,
Nirav

Answer 1

Hi Nitin,
Your reply may help me.
But my exact requirement is not that. Requirement is as follow:
I have created Char. Structure in row which contains few rows as revenue and few rows as expense.
I created them by creating selections. Now in case of expense the variance should be                (Budget-Actual)/Budget *100.
In case of revenue variance should be (Actual-Budget)/Budget *100.
So, here i have to find out revenue & expense char. iresspective of which one is greater.
Regards,
Nirav