Human Resource Management: Budgeting and Variance Analysis

Human Resource
Management

Contents
INTRODUCTION.......................................................................................................................................3
MAIN BODY..............................................................................................................................................3
(a) Objective of preparing of budget for fleet highland cafe....................................................................3
(b) Showing the company’s revenue and spending variance for March...................................................4
(c) Variance should be concern to management......................................................................................5
(d) Advise to maintain their profitability and sustainability going forward.............................................7
CONCLUSION...........................................................................................................................................7
REFRENCES..............................................................................................................................................8