SQAHND财政预算34doc.doc

文档介绍：DE3J35Outcome3&4
Contents

Introduction.........................................................accordingtodataanalysis,,,Payback,NPVandIRR.
PartA

ForFlexbudgedofMatteckPLC,wecanseetheAppendix1.
,Labourvariancesand
theTotaloverhead.
,labourvariancesandthe
totaloverhead.
ThissectionshowstheAppendix2.
-2-
DE3J35Outcome3&4
.
Materialpricevariance:
Thematerialpricevarianceis?32,000(F).Accordingtothedataanalysis,itis?2/kg
:
first,theycouldreplacerawmaterials,usingalower-,the
,learnfrom
thecase,
theproductfromoverseas,accordingtodifferentexchangerate,thematerialwill
reducetheprice.
Materialusagevariance:
Thematerialusagevarianceis?30,000(A).Thepossiblereasonsincludetheeffectsof