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Curriculum Center Browse Bibliography Build EPacket Pricing Structure Distribution Process Management Control in Nonprofit Organizations
 
Job Enrichment Division (B)
Author(s):
Young, David W.
Functional Area(s):
   Management Control Systems
Setting(s):
   For Profit
Difficulty Level: Beginner
Pages: 1
Teaching Note: Available. 
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First Page and the Assignment Questions:

Actual data for the two programs run by the Job Enrichment Division of The Big Diamond Electronics Company [see Job Enrichment Division (A), item 99-081] for the fiscal year in question are shown below:

Basic Literacy

English as a Second Language

Number of training sessions

4

2

Length of each training session (in weeks)

10

20

Average number of trainees per session

80

40

Number of Trainee-weeks

3,200

1,600

Number of Trainees

320

80

Trainee: faculty ratio

20:1

10:1

Number of faculty needed

4

4

Number of faculty used

4

3

Average faculty salary

$22,000

$25,000

Books/workbooks per trainee

4

3

Average price per book/workbook

$16

$18

Administrative and general costs totaled $85,000 for the year.

Assignment

  1. Prepare a flexible budget for the two programs.
  2. Calculate the variances associated with faculty and books.
  3. Prepare a summary report for use by senior management that displays the differences between budget and actual expenses in a managerially-useful form.