chapter  3
40 Pages

Segmental, productivity and ratio analysis

In relation to the question ‘Where are we now?’, it is useful to know how resources

have been utilized and with what returns. To this end, it helps to think of the organiza-

tion as a bundle of projects or activities. This is relevant whether the organization is

large or small, commercial or non-commercial, engaged in manufacturing or service

rendering. Typical projects might be defined as:

➡ Reformulation and relaunch of product X

➡ Continued market success with service Y

➡ The successful development and launch of project Z.