It is unexpected, having been caused by some unexpected (possibly unknown) event, failure to carry out some planned activity, failure of an activity to produce the results expected, performance of an unexpected action, or the unexpected effect of some action.
It is unexpected because of faulty forecasting and/or a faulty cause-effect model of the business.
It is an amount that is large/significant. In a purely financial report it is usual to take the amount of money as the indicator of significance, but in a scorecard it is more difficult to decide what is
It is part of a consistent emerging trend.
It is out of line with normal behaviour. A blip.
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