Abstract
Heversham Horticulture sells its products over two sales areas, one centred on Dudsworth and the other centred on Ambleside. Each of these areas sells three groups of products — tools, fertilisers and plants. The budgeted and actual sales for January–March 1989 were as follows:
Budgeted Sales | |||
|---|---|---|---|
Dudsworth | Ambleside | Total | |
£ | £ | £ | |
Tools | 8977 | 20842 | 29819 |
Fertilisers | 93424 | 83870 | 177294 |
Plants | 79538 | 70435 | 149973 |
181939 | 175147 | 357086 |
Actual Sales | |||
|---|---|---|---|
Dudsworth | Ambleside | Total | |
£ | £ | £ | |
Tools | 8476 | 30568 | 39044 |
Fertilisers | 83303 | 76589 | 159892 |
Plants | 63759 | 62441 | 126200 |
155538 | 169598 | 325136 |
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© 1986 Kenneth P. Gee
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Gee, K.P. (1986). Use of Information Theory to Isolate Substantial Variances. In: Advanced Management Accounting Problems. Palgrave, London. https://doi.org/10.1007/978-1-349-18147-6_9
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DOI: https://doi.org/10.1007/978-1-349-18147-6_9
Publisher Name: Palgrave, London
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