The expenditure of Aim One Ltd and ZTA Ltd for 2012 are shown in the two pie charts.
To begin with, ZTA spends 30% on the salaries of its employees and 10% less on research and development which is almost equal to the amount spent on equipment. 15% goes to consultancy fees and the remaining 14% on training and managers’ salaries.
A much larger proportion, 40% of Aim One Ltd's expenditure is on employees’ salaries. Half of this amount is given to training and 15% on equipment. Research and development makes up 11% of the expenditure. Finally consultancy fees account for 9% of the expenditure and the smallest amount is given to managers as a salary.
Both technology companies spend the most on worker’s salaries and the least on their managers. While ZTA Ltd values research and development and spends on equipment, Aim One Ltd places importance on training.
Question taken from Direct to IELTS Student's Book p.111