Using and Benefiting from Ratio and Variance Analysis

Abstract

“Planning is the key to the financial manager's success… any good plan must be related to the firm's existing strengths and weaknesses. The strengths must be understood if they are to be used to proper advantage and the weaknesses must be recognised if corrective action is to be taken… the financial manager can plan his future financial requirements in accordance with the forecasting and budgeting procedures…” (Weston and Brigham, 1979)

Citation

Whittaker, J. (1990), "Using and Benefiting from Ratio and Variance Analysis", Management Research News, Vol. 13 No. 3/4, pp. 33-37. https://doi.org/10.1108/eb028071