Gordon works in the accounts department of a retail business. He and his colleagues are looking at the sales figures for various types of clothing. The director asks them to use exception reporting to summarise their findings. Which of the following correctly defines the concept of 'exception reporting' within a business context?
A、The reporting of unusual events, outside the normal course of events
B、The analysis of those items where performance differs significantly from standard or budget
C、The preparation of reports on routine matters on an 'ad hoc' basis
D、The scrutiny of all data as a matter of course, save in exceptional circumstances
A、The reporting of unusual events, outside the normal course of events
B、The analysis of those items where performance differs significantly from standard or budget
C、The preparation of reports on routine matters on an 'ad hoc' basis
D、The scrutiny of all data as a matter of course, save in exceptional circumstances
【参考答案及解析】
Rationale: Exception reporting focuses attention on those items where performance differs significantly from standard or budget.Pitfalls: The word 'exceptional' was placed in other options as a distractor!
Rationale: Exception reporting focuses attention on those items where performance differs significantly from standard or budget.Pitfalls: The word 'exceptional' was placed in other options as a distractor!