Titlebook: Efficiency Auditing; B. H. Walley Book 1974 Palgrave Macmillan, a division of Macmillan Publishers Limited 1974 Auditing.business.economic

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The company overviewIt is too easy for an efficiency audit to be solely directed towards failures in functioned performance. Improvements in stock control or market planning are extremely important, but these are only the limbs of the company body.

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Establishing objectivesSetting objectives, particularly corporate objectives, is one of the most important tasks which an organisation should undertake. Often the task is ignored; when it is done, it is often done badly.

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Product market analysisContribution is the difference between marginal cost and sales revenue. The greater the difference between these two a product earns, the better. It follows therefore that the gaining of maximum overall contribution per ￡1 of resource used to make sales revenue, should also gain most profit.

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MoneyThe forecast cash flow for the company is the vital first step in setting out the use and source of funds.

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凝結(jié)劑

Working capitalWorking capital is all the capital which is required for the day-to-day running of the business. It includes:

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Management and MenManpower utilisation in this context is concerned with the use of production and associated personnel and the measurement of their activity (carrying out useful work) and efficiency (the degree of achievement set against predetermined standards).

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