Page 78 - IMDR MSME BOOK 2021

Managing Finance in Micro, Small & Medium Enterprises
P value is greater than 0.05 which makes us accept the
null hypothesis. Hence it is concluded that there no
signicant difference among groups of respondent rms
in adopting sales maximization pricing strategy as their
preferred one.

H03 – There is no signicant difference among various
groups of respondent rms and their monthly tracking of
revenue against forecast and analysis of variance.
MSME respondent rms have been grouped based on
their last year annual turnover which reects the size of
the organisation. The size of the rm helps to determine
the utility of tracing of revenue and variance analysis.