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PAGE\*MERGEFORMAT8/1.IntroductionTheTricolplcmakefurnitureandkitchenequipmentrange.Inthe'Zupper'extensiontableistheirmostpopularproducts.ThereportdescribesaflexibleprogramminganalysisofthedifferencebetweentheAandprogressivepartoftheiradjustmentinthedistributionsectordevelopmentoftheBTricolPLC's2.FindingsPartAPossiblereasonsforvariances2.1DirectMaterialsDirectmaterials80kgmaterialtotal£640inwhichtheuseofdirectmaterialsanddirectmaterialprices.Theuse30kgdirectmaterials£300,Totaldirectmaterialsis940.Therearetworeasons:ahigherlevelofmaterialcanreducethelosses,thecompanyusedbythedevelopmentofmechanismsandnewtechnologies,reducetheuseofmaterials.Thecompanymaychooseanumberofnewsupplierscannotgetthesamediscount.Thesematerialshavebeenturnedtoimprovingquality.2.2DirectlabourThedirectlabourdepartmentAtotalis￡60,000whichcombinewiththedirectlabourrateandlabourefficiency.ThedirectlabourdepartmentBis90,000.Thecompanymayusesomenewmachineryandstaffshavetotakemoretimetolearnthenewskillsandmanageralsocangrowthewagesfortheiremployees.Thestaffsspendmoretimethantheirplannedfortheactuallevelofproduction.Becausetheyneedmoretimefortrainingoperativestoadaptnewmachineries,andthennoenoughhumanstorealizethecorrectskillstoimprovetheworkingefficiency.2.3TotaloverheadThetotaldepartmentAoverheadis￡240,000,departmentBoverheadis￡280,000.Actualoverheadinsuranceandadministrationishigherthantheplannedcost.Asaresultofintroducingthenewmachinerymayincreasetheexpectedfixedcosts.Thecompanyusesmoremachinerywhichhastogrowtheamountoftheinsurancesandextraadministrationcosts.3.FindingsPartB3.1Keyassumptions:Thereisassumedtobe4PartBare:investment,profit,whichisafterallrelatedcostsandthemarketinterestratenetofnetcashflowisfixed.Notaxesandtheimpactofinflationontheprogress,andmaybethebeginningofthetotalfeespaid.3.2Thecalculationandanalysisoftwoinvestmentappraisaltechniques4.ConclusionFinally,theproductionprocessalltheirrights.Aslongassolvesomeproblems,themarketisbright.Asregardsinvestment,manage
