This revised table is the budget performance statement which explains about the budget allocated to the different department should be either increase or decrease to meet the requirement. (Innes, F. Mitchell, 1990) As we figure out that the revised budget is approximately meeting the requirement of the manufacturing company and reducing the pressure of the management whose task was to show the performance report to the family on the next meeting.If it is discovered that Estimated Revenues are overestimated or a particular source of anticipated revenue will not be collected, the budget should be “contracted” to recognize the fact that revenue will not meet expectations and spending should be reduced accordingly. In this situation, the original amount of the affected Estimated Revenue account should be decreased, and one or more expenditure accounts should also be decreased. Again, the net effect on the Total Budget will be zero because both Estimated Revenues and Estimated Expenditures are being decreased by the same amount.
It has been reported to the manager that for the last two years the company has diversified the products and services and it also explains that the overhead expenses also get increase in comparison to the last 2 years. (Vincent K Chong, 1996)
The manager then did the comparable analysis of the actual budget, flexed budget and the original budget and the variances by which it differs form the target. For that the manager used the budgetary performance analysis system and told to the family of the manufacturing company as if this amount was that much then the company may achieve the target but if it is same as before then there are chances not to meet the target. (AlnoorBhimani et al, 2008)
To reduce the workload the manager of the company hired a person who is management account specialist and will take care of the account and will represent the correct performance report to the family. To that point these functions had been performed by members of senior management with assistance from the financial accountant, (whose main areas of responsibility had been financial reporting, debtor control, payments and tax planning).(Lokman Miaet al, 2001)
Thu now the family will get the company’s performance report and accordingly will plan to increase the profitability and enhance the services or customer relations.
这个修订表，说明了分配给不同的部门预算绩效预算表应增加或减少的要求。（尼斯，米切尔，1990），我们发现修订后的预算大约是会议的制造公司的要求和降低它的任务是显示性能报告的家庭在接下来的会议管理的压力。如果发现有高估收入估计或预期收益的特定源将不会被收集，预算应该是“简约”承认收入不能满足的期望和支出应相应降低。在这种情况下，受影响的估计收入账户的原始量应减少，和一个或更多的支出也应减少。再次，对总预算的净效应是零，因为这两个估计的收入和支出下降大约相同数量的人。
它已被报告给经理，在过去两年来，公司多元化的产品和服务，这也说明费用也进入最后2年比较增加。（Vincent K冲，1996）
然后经理做的实际预算的比较分析，弹性预算和原来的预算和差异，不同形式的目标。那个经理用预算绩效分析系统和对制造企业的家庭如果这个金额，那么公司可以实现的目标如果是因为在此之前有机会不达到目标相同。（alnoorbhimani等人，2008）
为了减少公司的经理聘一个人谁是管理客户专员和照顾的帐户，将代表正确的业绩报告家庭的工作量。这一点，这些功能已由高级管理人员从财务会计的协助，（其主要职责是财务报告，债务人控制，支付和税收计划）。（洛文miaet等人，2001）
周四现在家庭将得到公司的业绩报告，因此将计划增加盈利，提高服务和客户关系。
