Giải thích lý do tại sao điều kiện hiện nay đang xảy ra, nguyên nhân cơ bản, và làm thế nào để ngăn chặn tái phát. Khuyến nghị cần được thực tế và hợp lý để quản lý dễ dàng nhìn thấy thành tích trong việc ứng dụng nó. | 214 Analyzing Non-Value-Added Functions explanation of why the present conditions are happening the underlying causes and how to prevent them from recurring. Recommendations should be practical and reasonable so that management easily sees the merits in adopting them. In developing recommendations try to answer these questions 1. What is recommended to correct the situation 2. Is the recommendation based on a logical connection to the present practice 3. Is the recommendation practical and reasonable for implementation Many times a workable recommendation seems to suggest itself but in other cases the study team may need some ingenuity to come up with a recommendation that is sensible and has a reasonable chance of being adopted. Recommendations should be as specific and helpful as possible not simply that operations have to be improved controls must be strengthened or planning systems must be implemented. Team members should do their best to make certain that their recommendations are practical and acceptable to those responsible for taking action. RECOMMENDATIONS SHOULD BE LOGICAL PRACTICAL REASONABLE SPECIFIC AND HELPFUL. The study team should strive for a cooperative atmosphere with management and operating personnel whereby the team s role becomes one of a helping and a change agent. In such a working relationship there is a much greater likelihood that management will accept the recommendations. SPECIFIC RECOMMENDATIONS The cash management study team performs the following work steps 1. Observation of all accounting function activities 2. Development analysis and summary of survey forms for each accounting function 3. Interviews of all accounting management and operations personnel 4. Development and analysis of systems flowcharts for all accounting functions and activities 5. Development and analysis of data as shown above for each area of the accounting function 6. Contact with and visits to three representative competitors to determine similarities and .
