Memorandum To: the Board of management of the companyFrom: NAIL the CEILING STRUCTURE MY Assistant management accountant of the TFH company Co.Date: 23 October 2003Subjects: Responsibility Center: System is very important in every business activities include owning the goal of staff, financial reporting and policies. And it's not just one type of heart of a business however they may appear in a small role is missing in the system. Total expense for the plan in the budget for a month was ended on 30 April is 27,050 Total expense for flexible budget for a month also ended last month on 30 April is 26,325 Total expense for flexible budget reality shows on April 30 was 26,760 Total budget items to inventory on June 30 is 145,860 Projected selling expenses quarter is 114,941 Projected expenses of a quarter is 44,400 Total cash receipts from customer get from customers is 799,945 Expected cash payments to suppliers is 491,790 Total Assets get is: 828,400 Total liabilities and equity have to be 828,440 Total Actual profit there is 41,970Initially, the person in charge is the Centre reporting to the production manager. From there, the production manager is going to be the person who reports information to the Managing Director and they will make the final decision.Dear
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