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CMA Foundation · Fundamentals of Business Laws and Business Communication · Features of Effective Business Communication

Meera, a finance executive at a Pune company, wants to send a detailed quarterly budget analysis to the board that the members can study later and keep for future reference. Which medium is most suitable?

A written report is the most suitable medium because detailed budget analysis is complex, needs careful study and must be kept as a permanent record. Oral channels like phone calls or casual remarks leave no record and risk distortion of figures.

  1. AA written report circulated to the membersCorrect
  2. BA casual hallway conversation
  3. CA telephone call to each director
  4. DA passing remark at lunch

Explanation

Detailed data needs a permanent, verifiable record that can be reviewed later; written communication provides this. Oral modes such as calls or conversation leave no record and are poor for complex figures. Hence a written report is best.

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