A critical function of the performance report is to focus on which managers must take blame for unfavorable variances.

Question

Quizplus · Accepted Answer

The purpose of a performance report is not to assign blame, but to identify areas where improvement can be made and to facilitate decision-making. It is important to analyze both favorable and unfavorable variances and work with managers to develop strategies to improve performance. Focusing solely on blame can create a negative work environment and detract from the overall goal of improving performance.

A Critical Function of the Performance Report Is to Focus