Management Accounts

Scope and Content

These were produced monthly and contain a written summary of the accounts and board statements such as summary trading accounts, variance analysis, annual projection, summary production accounts, raw material costs, sales by quality, external sales and discounts by outlet, sales compared this year vs. last year, gross contributions and discounts by quality, export sales by country, stock summaries, work overheads, admin overheads, selling overheads, distribution overheads, sundry income and finance charges, net assets movement, employees, debtors/creditors statistics, capital expenditure authorised, and markets share statistics.