15.1, 15.2 & 15.3 Performance Metrics and Strategy Implementation15.1 Variance Analysis - Market Demand and Market Share
- Change actual market demand to 1,250,000 and actual market share to 23%, separately to first evaluate the impact of sales and profits of each. Then change both actual values to evaluate the combined affect both variances on sales and profits. When finished, return both values to the plan values.
15.2 Variance Analysis - Revenue and Cost per Customer
- Change the actual price to $460 and the variable cost per unit to $210, separately, to evaluate the impact of each change on sales and profits. Then change both actual values to evaluate the combined effect of both variances on sales and profits. Finally, return both values to the plan values.
15.3 Variance Analysis - Marketing Expenses
- Change the actual marketing expenses as a percentage of sales to 14 percent to evaluate the impact on profits.