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1、Content91.IntroductionThisreportconsistsoftwoparts:PartAandPartB.InpartA,itisabouttheanalyzeofflexiblebudgetandthevarianceoftheTricolplc.PartBincludetheinvestmentappraisaloftheTricolplc.Thereisalsoincludetherecommendationsformanagersandcalculationanalysisprocessofthiscompanyinthisreport.2.Finding
2、s2.1PartAPossiblereasonsforvariances2.1.1DirectMaterialsTotal--£2400F,thiswasconsistof:lDirectMaterialUsage--£8000F(thelevelofsignificanceis8000/64000=12.50%,becauseitishigherthanthestandardsignificancerate3%thatgiveninthiscase,itcanbeconsideredthat)Practically,theTricolcompanyuse5600kgmaterial,i
3、tislessmaterialthanplannedwhichis8000kg.Thepossiblereasonsmaybe:1.TheTricolcompanyishighutilizationofmaterialinordertoreducethewasteofmaterial;sotheproductionefficiencywasimproved;2.Theworkersaremoretechnically,sothiscanreducetheusageofmaterial;3.TheTricolcompanymayalsousenewmachinerytechnologyto
4、improvetheirproductionefficiency,soituseslessmaterialsthanbefore.lDirectMaterialPrice--£5600A(thelevelofsignificanceis5600/64000=8.75%,becauseitishigherthanthestandardsignificancerate3%thatgiveninthiscase,itcanbeconsideredthat)Practically,thematerialpriceis£61600/5600kg=£11thisismoreexpensivethan
5、planned.Thepossiblereasonsmaybe:1.TheTricolcompanymayhasnewsupplierfortheirmanufacture,thisleadtoacooperationrelationshipwiththesupplier,sothereislossofdiscounts;91.TheTricolcompanymayswitchingtousemoreexpensivematerialtoproducethereproducts,sotheproductsaremoreexpensiveperkgthanplanned;2.TheTric
6、olcompanymayuseimportedmaterial,becausetheexchangerateandthetariff,thiscausethepriceofthematerialraise,sothematerialpriceishigherthanbefore.1.1.1DirectLabourTotal--£6400A,thiswasconsistof:lDirectLabourRate--£3520A(thelevelofsignificanceis3520/28800=12.22%,becauseitishigherthanthestandardsignifica
7、ncerate3%thatwouldbeconsidered)Onaverage,thelabourrateis£1/hhigherthanplanned.Thepossiblereasonsmaybe:1.ThewagesofthestuffoftheTricolcompanywashigherthanitwasexpected,sotheworkersaremorehard-workingthanbefore,theproduc
