All servicesBusiness performance review.
Examine a business-unit or functional performance gap using operating records, management reports and stated objectives.
A reported performance gap can reflect a change in the operation, a change in measurement, or both. We establish what the measure covers and reconcile the available management reports before assessing possible causes. Depending on the activity, the review may examine volume, pricing, service mix, cost, or capacity.
Management receives the findings with their supporting records and the explanations that still need testing. Response options state what each action would require and which assumptions affect it. Where follow-up is included, the work defines a starting position and measures the business can use to review the response.
What the work covers.
- Confirm the objectives and measures used to assess performance
- Reconcile management reports with the underlying records available
- Examine the timing and composition of the reported gap
- Assess possible causes and test them against evidence
- Compare the management responses and define follow-up measures
Performance findings and response options.
- Performance assessment with evidence references and limitations
- Analysis of the main drivers supported by the records
- Management response options and their assumptions
- Monitoring measures and a follow-up review brief
Where the work stops.
This is a management review. It is not a statutory audit, an assurance opinion or a business valuation. Findings depend on the quality and coverage of the information provided.
What to bring to a first discussion.
- The performance question and the decisions it should inform
- Management reports, plans and definitions of the reported measures
- Access to the people responsible for the underlying records