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Accounting point of view:
After reviewing the financial statement of the company and comparing to the budget account, the following points were raised:-
1. The gross profit were reducing due to the increase in XX 's cost by the supplier
it is suggested the merchandising department to find some more suppliers on this XX and comparing the cost.
it is suggested to increase our product price by XX %
2. The administration expenses were excess the budgetary amount and requesting the administration and personnel department manager to explain in details ......
hope can help