VARIANCE ANALYsIs IN MANUFACTURING COMPANIEs
VARIANCE ANALYsIs IN MANUFACTURING COMPANIEs ... ten, the basis of the budget creation is sales plan and sales mix created by the sales sector. Based on the sales plan, other company sectors create the parts of budget related to their responsibilities. As regard material costs, and based on the production component, the amount of the material necessary for production is calculated in ...