Jill manages a team of six junior managers, who in turn each manage a separate section of between five and seven junior employees. The business operates a system of budgetary control through variances. Variance reports are produced on a (quarterly) three-monthly basis. The reports, which are only received by Jill and her line manager, are issued at the end of the month following the end of the quarter. Shortly after they are issued, Jill calls each of her six section heads into her office, individually and discusses their own performances against budget.

Do you have any criticism of the system operated in this business? If Jill is to speak to her managers individually, what approach should she take?