The accountant can compare the actual operating result with the planned performance established in the budget, analyze the deviation between them, and report the deviation and corresponding analytical conclusions to the related management level.

• 会计人员可以将实际的经营结果与预算中计划的经营业绩相比较,分析两者之间的差异,并将差异和相应的分析结论以报告形式呈交给组织的管理层。