Page 144 - P1 Integrated Workbook STUDENT 2018
P. 144

Chapter 8




               4.2  Benefits and problems of determining planning variances

               Benefits

                    Useful in volatile environments.

                    More up to date.

                    Better for motivation.


                    Identifies poor planning.

               Problems

                    Subjective.

                    Time consuming.


                    Can be manipulated.


















































               140
   139   140   141   142   143   144   145   146   147   148   149