What is a preliminary feature that can be added to management reports?

A preliminary feature that enhances management reports is the inclusion of special bracket options. This feature allows for the grouping of data and financial figures in a way that can emphasize certain aspects of the report, making it easier for users to analyze and interpret the information presented.

Adding special bracket options can help highlight specific data segments, such as operating income, or classify costs and revenues into meaningful categories. This method provides clarity and can significantly improve a reader’s ability to understand financial relationships and trends within the report.

While graphs and charts can visualize data effectively and additional commentary sections can provide context, they are not classified as preliminary features in the same way bracket options are. Case studies may offer insights but do not directly function as structural elements of management reports. Therefore, the focus on special bracket options as a preliminary feature aligns with its purpose of organizing and emphasizing key financial data within management reporting.