(Finance Instructions 2005 s(36-37))
Trading and manufacturing activities (TMAs) are operated on a semi-commercial basis to increase the returns that are realized from them and to provide goods, services or works more cost-effectively.
The policies and procedures in this Part assign particular responsibilities to:
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the TMA Manager;
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the production supervisor;
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the TMA accounts officer;
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the Accounting Head;
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the stock-keeper;
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the credit officer;
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the sales officer.
Implementing the Business Plan
Monitoring Implementation of Business Plan