Profit / Loss Payroll And Cost Of Supplies

I have multiple departments I need to keep track of multiple numbers with. For example, I need to see the cost of payroll for last fiscal year, vs this fiscal year and have excel show that as a gain (bad) or shrink (good).

I need to track sales this FY vs last FY, obviously, a gain is good and shrink is bad.

Finally, I need to track d&d goods this FY vs last FY.

Where I'm getting held up is, for example last year's payroll was 12000 and this year's is 12500 but next months is 11000 this FY vs 13000. How do I get excel to figure out that payroll decreasing is good and not just do simple subtraction or negative addition thereby allowing me to just plug the numbers in and excel figure out if what I'm throwing at the cell is bad or good comparing to last year?

Also, if I could figure out the if/then to show positive numbers green and negative numbers red that would be quite awesome too.