| Operational Performance Measurement: Further Analysis of Productivity and Sales
After studying this chapter, you should be able to . . . - Explain the strategic role of the flexible budget in analyzing productivity and sales
- Calculate and interpret the measures for total productivity, partial operational productivity, and partial financial productivity
- Use the flexible budget to calculate and interpret the sales quantity, sales mix, market size, and market share variances
- Use the flexible budget to analyze sales performance over time
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