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商品編號： 9-101-038 出版日期： 2000/10/26 作者姓名： Kaplan, Robert S. 商品類別： Other 商品規格： 5p 再版日期： 2004/03/09 地域： 產業： Business consulting services;Software development industry 個案年度： 1990 - 1999
商品敘述：
The president of a small consulting firm has just seen his second-quarter profit and loss statement, showing an increase in revenues but a substantial decline in profits. He asks his chief financial officer to explain the results. The CFO works hard to accumulate information to explain the impact of the quantity of billed hours, billing rates, consultant expenses, operating expenses, and the shifting mix of business between the two principal product lines.
涵蓋領域：
Budgets and budgeting;Cost analysis;Management accounting;Variance analysis
相關資料：
, (9-107-088), 15p, by Robert S. Kaplan;, (9-107-710), 0p, by Robert S. Kaplan
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