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SYSTEME ENREGISTREMENT ECARTS [1 record]

Record 1 1991-08-26

English

Subject field(s)
  • Management Control
CONT

In an "exception reporting system", ..., a dexiation is not reported at all unless it exceeds some threshold ... The ideal control system would thus report only unexpected situations that call for management action ... A well-designed reporting system can significantly increase the selectivity of displayed information.

CONT

An exception reporting system could ... report when actual material costs or processing times dexiate from the standard. The system could also report when actual production deviates significantly from the schedule. The control system thus monitors significant changes in the environment as well as features in the execution of a plan.

French

Domaine(s)
  • Contrôle de gestion
OBS

Terme proposé en fonction du rapprochement notionnel avec "exception-reparting procedure" qui, dans le BT-194, est traduit par "méthode d'enregistrement des écarts".

Spanish

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