Analyzing and appraising the performance of the manager

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Problem - Greene Enterprises prepares monthly departmental reports in an effort to control its operating costs.  Each department has a manager whom the report is addressed and who is held responsible for the operating results in his or her department.  The report made to Department D for October follows:

 

Budgeted

Actual

Sales

$56,000

$63,000

Cost of Goods Sold

39,200

37,800

Gross Margin

16,800

25,200

Direct Operating expenses*

16,720

18,000

Contribution to indirect expense

80

7,200

*Of which $10K are costs not varying directly with sales volume at the expected level of sales?

Required: Prepare a report that will be of more value in analyzing and appraising the performance of the manager of Department D for October. Comment on the operating results.

Reference no: EM131768163

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