Tab-16 Executive Summary Analysis of Operations: Pages 22-25. All values in Tab-16 Analysis formulas linked to calculated values in Tab-14 Current Data and Tab-15 Prior Data. No data entry update is required in Tab-16 Analysis. The values in Columns G and I are words that change based on the positive or negative value of the data in the cell formulas for over/under, more/less, and increase/decrease. The values in the Executive Summary Word.docx file are linked to the values in the CAPPv2012.xlsx spreadsheet workbook Tab-16 Analysis. When the values in Tab-16 Analysis change, the values in the Executive Summary.docx are updated when the Word.docx file is opened.
Price/Volume Variance Analysis: Page 25. This section of Tab-16 Analysis shows the calculation of the price-volume variance analysis for the categories of the Profit Plan. The categories are Net Revenue, Direct Labor, Overhead and Operating Profit. The price-volume variance analysis values are linked to the Executive Summary Word.docx file. Price variance is due to the difference actually billed for an hour of direct labor and the planned billing rate. Volume variances are due to the difference in the actual number of direct labor hours charged to projects and the Profit Plan available direct labor hours based on the target utilization rates for technical employees.