We have learned from an employee of Windfall Ltd that its accounting department by checking about 10 percent of the last month s purchasing invoices for errors and inconsistencies saved the company some 10 000 in overpayments In order to help our clients

The author proposes to recommend a policy of checking all purchasing invoices for errors to all their clients. He rests his reasoning on the data obtained from an employee at Windfall, Ltd., that its accounting department saved $10,000 by checking 10% of the invoices. He also claims that such a recommendation would help them get the business from Windfall, Ltd., as it demonstrates the rigorousness of their methods. However, the author fails to include many important considerations to make his argument solid.

First of all, the author needs to obtain the intent behind checking only 10% of the invoices. He needs to make sure that the invoices checked are random or only the ones most prone to errors are checked. If the selection is random then there is a fair chance that there may be errors in the rest of the invoices. But if the checked invoices constitute all that had a margin of error, then checking the rest of the invoices is not the best decision. This will apply to his recommendation that all his clients need to check all of their invoices. If there are clients whose purchase invoices have a low probability of error, instituting this recommendation is not a sound decision.

Second, the author needs to validate the cost of checking all the invoices, to the gains that can be recovered from instituting this policy on a case by case basis rather than recommending all the clients to do so. For example, if a particular client has thousands of purchase invoices a month that can cost way more than what can be recovered from checking them, then it may not increase their net gains as claimed by the author.

Finally, the author needs to evaluate the effect of such a policy in Windfall, Ltd., before assuming that the rigorousness that the policy reflects can help them get the account. For Example, if the company has already implemented such a policy in the past and not seen significant results or if the reason behind sticking to 10% of the purchase invoices is that it is the optimal value for its net gains, then it is highly unlikely that the company will be impressed by this policy.

In a nutshell, the author needs to provide more address his assumptions that an action continues to produce the same results if continued to increase its frequency. and the assumption that what works for a certain company can work for all the others as well. The author also needs to investigate further if the policy recommended can actually benefit the target company before claiming that it can help them get its business. Without addressing these assumptions and doing further research the recommendations are merely rendered wishful thinking rather than data backed recommendations.