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The Pamphlet Collection of Sir Robert Stout: Volume 75

Branch Managers' Reports

Branch Managers' Reports.

In dealing with these reports the general manager would require to exercise caution for two reasons—first, a shrewd branch manager will always over-estimate his losses, as if he can work out an account better than his report he will get credit, otherwise censure; secondly, the working out of doubtful accounts is the most troublesome part of a branch manager's business, often in a small place imposing on him the duty of being disagreeable to his personal friends. Branch managers are, therefore, apt to push forward accounts to be written off in order that they may get a clean sheet. Once an account is written off no further personal exertion with reference to it need be expected from the branch manager. Further, an examination of these reports will show that they included many accounts, such us property accounts and accounts depending upon contingencies, which the general manager might decide to omit from his writing-off list for reasons I shall explain further on. Other accounts the general manager might decide ought to be nursed. In other cases the reports might be so manifestly bare or insufficient that the general manager could not possibly adopt them without further inquiry. Some of the reports I now see are mere lists.