Which of the following statements about comparing actual performance…

The correct answer is Option (2) → Comparing actual performance with standards brings out the causes of the deviations.

Option (1) Comparing actual performance with standards follows the measurement of actual performance. — True. Comparison is the third step. It comes right after measurement of actual performance, the second step.

Option (2) Comparing actual performance with standards brings out the causes of the deviations. — False. Comparison only reveals the deviation, the gap between actual and desired results. The causes are found in the next step, analysing deviations.

Option (3) Comparing actual performance with standards is easier when performance is measured in the units of the standards. — True. When both are in the same units, the two figures can be set side by side at once.

Option (4) Comparing actual performance with standards is easier when the standards are set in quantitative terms. — True. A standard in numbers, such as units to be produced in a week, is easy to check against the units actually produced.

Comparing tells how big the gap is. Analysing deviations tells why the gap arose.