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SPECIFIC SALES FACTORS
GENERAL ECONOMIC FORCES
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actual adjustment administrative expense analysis annual sales basis Bausch and Lomb break-even chart budgetary control budgeted sales capital expenditures cash budgeting cash receipt changes classification company's considered Control Chart cost of sales determined direct cost direct-labor disbursements division dollar of sales economic conditions economic sensitivity economist effect estimate example expense budget Expense Trends factory expense factory overhead Federal Reserve gross profit income increase industry influence inventory budget inventory turnover labor manufacturing expense measure method month monthly nomic non-durable operations output pattern percent physical units plant possible probable problem procedure production budget profit and loss purchasing rate of production ratio regulated expense result sales budget sales dollar sales forecast sales manager sales mixture schedule scientific method shown in Figure sold specific sales factors standard cost tion total sales variable expense variance accounts variations year's sales