One of the basic tenets of total quality management is 'get it right first time'. Is variance reporting a help or a hindrance in this respect?
【参考答案及解析】
In theory, it should not be of any relevance at all, because variances will not occur. In practice, an organisation will not get everything right first time and variance reporting may still draw attention to areas for improvement – if the standard and 'being right' are the same thing.
In theory, it should not be of any relevance at all, because variances will not occur. In practice, an organisation will not get everything right first time and variance reporting may still draw attention to areas for improvement – if the standard and 'being right' are the same thing.