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Case Code: CLFIN010
Case Length: 6 pages
Period: 2013-2019
Pub Date: 2020
Teaching Note:Available
Subject : Finance
Organization :AnandVihar Food Processing Limited
Industry : Foodservice
Countries : India

Revising Budget Targets – Role of Accounting



AnandVihar Food Processing Limited (AVFP) is in the business of exporting processed poultry meat to Oman, the Maldives, and Japan. After discussions with the Marketing department on the company’s progress in terms of achievement of export targets during the third quarter of the financial year 2019-20, the top management wanted to revise the export targets for the last quarter of the fiscal year
Based on the instructions of the top management, the Marketing department revised its requirement to achieve the set targets and sent communications to each department associated with it. Each department in turn sent its requirement for the financial approvals to the accounts department.
The present case study provides the scope for a discussion on the process of financial decision making and the role of the accounting process in providing the requisite financial information for each department.
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  • The importance of the financial decision making process
  • The role of accounting in facilitating the decision-making process
  • How various functional departments are connected with the accounting department in the decision-making process.
  • How accounting serves as a basis for the financial decision-making process.
At the end of the third quarter of financial year 2019-2020, the management of food processing company Anand Vihar Food Processing Limited (AVFP) conducted a review meeting of the Marketing department to find out the status of export targets to be achieved for the financial year ending the next quarter (Exhibit-I Export Targets for the Financial Year 2019-20). Based on the information provided by the Marketing department, the management of AVFP took note of the growing demand for the company’s products at the international level. The management gave the marketing team revised targets to increase sales by another 5%.
After receiving the instructions from the top management, the marketing team calculated the revised targets and also made a list of the additional resources they would need to achieve the revised sales targets. Once it had prepared the revised figures, the Marketing department sent the proposals on the revised budgeted sales targets to the Procurement & Processing department, Human Resource department, and the accounting department (Refer to Exhibit-II for the Proposals sent by Marketing department to achieve the Revised Export Targets) for approval and objections, if any, to increase the production target as per the revised plan.


Accounting; Accounting principles; Accounting Process; Decision making; Budgets; Accounting Department; Accounts Manager; Profit and loss account; balance sheet

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