Mind map
Variance Analysis

Mind map: variance analysis
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Variance Analysis
Problems with labels
- Reworking labels - adverse labour efficiency variance
- Adverse label usage variance
incorrect order and refusal to do emergency order
- adverse sales quantity variance in short term
Both issues together may have effected CUSTOMER GOODWILL
- could lead to longer-term adverse sales quantity variance
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- Description
- CIMA Op Case Study Feb 15 (CIMA P1 Practice Task 3) Mind Map on Variance Analysis, created by Lesley Longley on 23/01/2015.
- Created by
- Lesley Longley
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