The pie charts below show the expenditure of two technology companies of similar size in the UK in 2012.
Summarize the information by selecting and reporting the main features, and make comparisons where relevant.
The charts provide a breakdown of spending by two similar-sized technology companies in the UK in 2012.
Employment costs made up the bulk of expenditure for ZTA Ltd with employees’ salaries accounting for the largest proportion of such expenditure (30 per cent) and managers’ salaries and consultancy fees absorbing a further 6 per cent and 15 per cent respectively. Spending on equipment constituted a slightly larger proportion of expenditure than research & development (21 per cent and 20 per cent respectively), whereas training amounted to 8 per cent.
This contrasts with the expenditure for Aim One Ltd, where employment costs for employees’ and managers’ salaries accounted for 40 per cent and 5 per cent respectively, with 9 per cent being allocated to consultancy fees. Likewise, there was a difference in the breakdown of other costs. While training comprised 20 per cent of expenditure, more than twice the ZTA Ltd.Research and Development accounted for less than they did at ZTA, 11 per cent compared to 20 per cent.
Overall, it is clear that while the expenditure breakdown in both companies is different, employment costs constitute the main expenditure.