The reports inform the manager about how well the store performed in relation to the targets. From a control point of view, the report allows the manager to assess what might have gone wrong and take...

The reports inform the manager about how well the store performed in relation to the targets. From a control point of view, the report allows the manager to assess what might have gone wrong and take corrective action. In addition, the report also prompts the question, “Were the sales targets appropriate?” Such a question encourages the manager to be more careful in planning for the next period—thus, the report also serves as a planning tool. Planning- and control-related topics are discussed in later chapters.