The factors should managers compare current performance to in order to find sources of discrepancies in performance is Past Performance.
Discrepancy and Unresolved are even. One is a positive and one is poor. there is a Discrepancy and an Unresolved amount in account reconciliation for the same quantity, however contrary values.
But, the traditional method to calculate ad discrepancy (regardless of the metric) is: Subtract the variety you acquired from the opposite celebration (be it sell or buy) Divide it by way of the alternative celebration's wide variety and multiply with the aid of a hundred. The range you receive is the % of the discrepancy.
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