We are an outside third party Human Resources consulting firm and the Seneca Company Board of Directors, CFO and the CPO have engaged your company. The goal of the Board, CFO and the CPO is to improve profitability of the divisions and company. Therefore, to accomplish providing engagement advice to the Board, CFO and CPO the consulting team should answer the following questions during the presentation and in the final report.

1. static budget for the company.

2.Assume that the actual utilization came in at the following rates:

Vice President

50%

Senior Engineer

82%

Associate Engineer

88%

Staff Engineer

93%

3.Based on the above utilization, ready a flexible budget and calculate the Level 2/3 variances.

4.What recommendations can be made for the upcoming year in budgeting to the CFO for additional profitability and increasing revenue?

5.What approaches would your recommendations to increase the company overall utilization of staff and billable hours?

6.How will your recommendations impact customer profitability or divisional profitability?

7.The company wants to add a new division. It will be the Construction Division with 3 people. Please discuss pros and cons of adding a division and when you might consider not adding the division.