DE3J 35 Ou tcome 3&4 - 1 - Contents 1.0 Introdu ction ......................................................................................................... - 2 - 2.0 The flex ed bu dget ............................................................................................... - 2 - 3.0 Calcu late the Materials v ariances, Labou r v ariances and the Total ov erhead. ... - 2 - 3.1 Direct the materials v ariances , labou r v ariances and the total ov erhead. .. - 2 - 3.2 Variance analy sis. ........................................................................................ - 3 - 4.0 The recommendations for management (v ariances). .......................................... - 4 - 5.0 Using fou r different methods to ev alu ate the financial. ...................................... - 5 - 5.1 Identify the accou nting rate of retu rn........................................................... - 5 - 5.2 Identify the pay back. .................................................................................... - 5 - 5.3 Identify the Net present v alu e. ..................................................................... - 5 - 5.4 Identify the Internal rate of retu rn. ............................................................... - 6 - 6.0 Recommendations for inv estment decision. ....................................................... - 6 - 7.0 Conclu sion .......................................................................................................... - 6 - 8.0 Appendices .......................................................................................................... - 7 - DE3J 35 Outcome 3&4 - 2 - 1.0 Introduction This report will divided into two parts. Part A and Part B. In Part A,First of all, I will prepare a flexed budget in line w...
