Segundo a planilha, a despesa variável cresce.

In this sentence, segundo is being used as a preposition, and it means according to.

• Segundo a planilha = According to the spreadsheet
• o segundo capítulo = the second chapter

So the same word can have different meanings depending on how it is used.

A few examples:

• Segundo o relatório, as vendas caíram. = According to the report, sales fell.
• Ela chegou em segundo lugar. = She arrived in second place.

In your sentence, segundo is definitely the according to meaning.

Both a words here are the definite article the.

• a planilha = the spreadsheet
• a despesa variável = the variable expense

Portuguese uses definite articles more often than English does, so seeing a or o is very normal.

Here, both nouns are feminine singular:

• planilha is feminine singular, so it takes a
• despesa is feminine singular, so it also takes a

If the nouns were masculine, you would use o:

• o relatório
• o custo variável

Usually, yes. Planilha most commonly means spreadsheet, especially in Brazilian Portuguese.

Common uses:

• planilha do Excel = Excel spreadsheet
• planilha financeira = financial spreadsheet
• planilha de custos = cost spreadsheet

Depending on context, it can sometimes be understood more broadly as a table or worksheet, but spreadsheet is the most natural meaning in modern Brazilian Portuguese.

Despesa variável is a noun + adjective combination:

• despesa = expense
• variável = variable

In Portuguese, adjectives often come after the noun, much more often than in English. So:

• despesa variável = variable expense
• custo fixo = fixed cost
• lucro líquido = net profit

That word order is normal and expected here.

Also, variável agrees in gender and number with the noun:

• feminine singular: despesa variável
• feminine plural: despesas variáveis
• masculine singular: custo variável
• masculine plural: custos variáveis

Cresce is the present indicative form of crescer and can mean:

• grows
• is growing
• sometimes even does grow, depending on context

So Portuguese often uses the simple present where English might use either the simple present or the present continuous.

Your sentence:

• a despesa variável cresce = the variable expense grows / is growing

If you say está crescendo, that puts stronger emphasis on an ongoing process happening right now.

Compare:

• A despesa variável cresce ao longo do ano. = The variable expense grows over the year.
• A despesa variável está crescendo rapidamente. = The variable expense is growing quickly.

In your sentence, cresce is perfectly natural.

It agrees with a despesa variável, which is third person singular.

So:

• a despesa variável cresce = the variable expense grows

The verb crescer in the present tense:

• eu cresço
• você/ele/ela cresce
• nós crescemos
• vocês/eles/elas crescem

Because the subject is singular, the verb is singular: cresce.

In most normal Portuguese, a despesa variável sounds more natural and correct here.

• Segundo a planilha, a despesa variável cresce.

Leaving out the article:

• Segundo a planilha, despesa variável cresce.

This sounds less natural in standard everyday Portuguese. Portuguese usually likes an article before a common noun used as the subject, especially in a sentence like this.

So for a learner, it is best to keep a here.

Portuguese often does not use subject pronouns when the subject is already clear.

Here, the subject is explicitly stated:

• a despesa variável cresce

You do not need:

• a despesa variável ela cresce

That would usually sound wrong or unnecessarily repetitive in this context.

Portuguese is a language where the verb form and sentence structure often make the subject clear enough without extra pronouns.

No. Segundo a planilha is a prepositional phrase, not a full clause.

It gives the source of the information:

• According to the spreadsheet

The full sentence is:

• Segundo a planilha, a despesa variável cresce.

Structure:

• Segundo a planilha = source/frame
• a despesa variável cresce = main clause

This kind of opening phrase is very common:

• Segundo o jornal, haverá greve.
• Segundo os dados, a produção aumentou.

Sometimes, depending on context, but not always exactly.

• despesa usually means expense
• custo usually means cost

In business or accounting contexts, English sometimes uses cost and expense in ways that overlap, but Portuguese may choose one or the other more specifically.

So:

• despesa variável = variable expense
• custo variável = variable cost

If the original Portuguese says despesa, it is safest to understand it as expense unless the broader context suggests a more technical translation.

In Brazilian Portuguese, cresce is pronounced approximately like KRESS-see or KREH-see, depending on accent.

A rough breakdown:

• cre sounds like kreh
• sce often sounds like ssi in Brazilian Portuguese

So:

• cresce ≈ KREH-see

Also useful:

• despesa ≈ des-PEH-zah
• variável ≈ vah-ree-AH-vel
• planilha ≈ plah-NEEL-yah

These are only approximations for English speakers, but they can help.

Yes, but the original order is very natural.

Original:

• Segundo a planilha, a despesa variável cresce.

You could also say:

• A despesa variável cresce, segundo a planilha.

This still means the same thing, but it sounds a little different in rhythm and emphasis. The original version is especially common in formal or informational writing because it introduces the source first.

So both are possible, but the original is the most straightforward and neutral.