What is the role of the manager in working capital management?

What is the role of the manager in working capital management?
Can just-in-time inventory work in public service organizations? Why or why not?
What are some of the principal impacts that the Sarbanes-Oxley Act is likely to have on not-for-profit organizations that decide to follow the provision of the law?

What was the total variance? What were the rate , quantity, and volume variances? Which variances were favorable and which were unfavorable?

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