ix onlInE RESoURCES A dditional resources to accompany the book are available on Kogan Page's Strategic Success website: www.koganpage.com/strategicsuccess Online template 1 ­ Departmental expenditure variance analysis Online template 2 ­ Product contribution Online template 3 ­ Cash forecast Online template 4 ­ Planning and budgeting process Online template 5 ­ Direct materials budget Online template 6 ­ Direct labour budget Online template 7 ­ Cost variance analysis ­ manufacturing