单选题
A profit centre manager claims that the poor performance of her division is entirely due to factors outside her control. She has submitted the following table along with notes from a market expert, which she believes explains the cause of the poor performance:
【正确答案】
A
【答案解析】
The material price when flexed is higher than budget whilst the external environment shows that prices are reducing. This indicates that although suppliers lowered their prices, the manager has still overspent which indicates poor performance.
When sales volumes and prices are flexed, it can be seen that the manager has performed better.