... subcontracting, machine hire, or new sources of raw materials. Last but not least, we can do better and better by using suitable marketing policy. Keep in mind that marketing not only increase quantity ... rather than investing in new items. In addition, we’re able to make a long term plan for production because the production budget will show any shortfall or excesses in capacity over the budget ... quantity for sale at the moment but also give a chance for company continues developing in future. Task 4: a. Calculate : 1. Accounting Rate of return (ARR) ...