Answer :
Answer:
A : the reports should facilitate management by exception
Explanation:
Given that a variance report is a form of prepared document that showed the difference between the budget financial outcomes and the real or actual financial outcome la through comparison. On the per hand, management by exceptions is a style of management that allows employees to make decisions by themselves.
Hence, variance reports should facilitate management by exception. This implies that the outcome of variance reports should allow the employees to take decisions by themselves going forward. This is in the hope that actual financial outcomes are positive in comparison to planned financial outcomes