variance analysis + sustainability

Question

I have a sample case study, and from the case study I am required to demonstrate how flexible budgeting AND variance analysis + sustainability is represented whilst talking about relevant formulae and calculations etc. This analysis must be extremely clear, thorough and detailed with relevance to the case study.

CASE STUDY:

Cleaner production = overhead savings

of the manufacturing process identified that process efficiencies and green options (e.g. using light- sensitive switches to adjust artificial lighting) resulted in a reduction in energy use of 1 229 000 kilowatt-hours (kWh) per year. This translated to a savings of $55 000 per year and reduced carbon dioxide emissions (1244 tonnes less a year). Rheem also introduced recycling of plastics, cardboard and paper, diverting 4 tonnes of waste from landfill. Cleaner production has become a permanent part of Rheemâs ongoing commitment to excellence in its manufacturing.

Two other examples of companies embracing cleaner production is Vinidex, one of Australiaâs leading thermoplastic pipe systems manufacturers, and Hawker de Havilland, an Australian wholly owned subsidiary of the Boeing Company.

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