Executive Summary例子分析
我们都知道Executive Summary是一份商科Report“门面”，它是很多同学在写Report时候碰到的第一个拦路虎。很多童靴对这一部分到底要写什么、怎么写好还很陌生，有的同学甚至干脆把它写成了一个Introduction，又或者在Executive Summary里面说了很多“废话”，让人看完还是摸不着头脑。今天我们一起来讲讲，到底怎样写Executive Summary。
什么是Executive Summary？
Executive Summary可是很“高大上”的呢，毕竟这个摘要是给高管(Executive)看的，高管们往往时间宝贵，不见得有时间看整个的计划书或者报告之类的文本，于是针对他们提供一个Summary作为参考。也就是说，在你的Executive Summary中，你要用最少、最精准的语言提炼出核心重点。
Executive Summary作为报告前面的概述，它是可以脱离报告单独阅读的(这种情况经常发生在工作场所)。因此，你需要确保它是自给自足的，并且可以单独理解。商科精英们还要注意：Executive Summary通常在最后才写(以便准确反映报告的内容)！！长度通常在200到300字之间(即不超过一页)。你不要傻乎乎开篇就开始总结你一个字影儿都没有的文章，那是不可能完成的任务啊喂！
Executive Summary例子分析
接下来，我们废话不多说，看一个市场营销专业Executive Summary惨败案例，以吸取教训：
Executive Summary
Every time a business or consumer purchases products or services they display forms of buyer behaviour that are influenced by many factors. The following report looks at the fast food industry and will analyse four McDonalds’ key products and services. It highlights what type of consumer buying or business buying behaviours are displayed in the purchase of a product or service and explains why each behaviour may occur. This enables a conclusion to be drawn from applying theory to reality. Although a full comprehension of buying behaviour is impossible, since everyone is an individual, it is useful to reflect on common behaviours and attempt to divide behaviours in types and stages. Even McDonalds, a leader in marketing cannot always predict consumer behaviour.
开篇介绍report的background，暂且没毛病
Report’s aims
概述了报告所涉及的资料，但未能提供所取得的结果、所得出的结论和建议。这些正是执行摘要的功能！！但在本例中没有。
这份执行摘要中的信息笼统又模糊（没有用的废话），并没有很好地总结报告的发现。
OK，那同学们是不是很好奇到底应该怎么改呢？我们来看看一篇会计与财务专业的同学写的优秀Executive Summary例子：
Executive Summary
This report provides an analysis and evaluation of the current and prospective profitability, liquidity and financial stability of Outdoor Equipment Ltd. Methods of analysis include trend, horizontal and vertical analyses as well as ratios such as Debt, Current and Quick ratios. Other calculations include rates of return on Shareholders Equity and Total Assets and earnings per share to name a few. All calculations can be found in the appendices. Results of data analysed show that all ratios are below industry averages. In particular, comparative performance is poor in the areas of profit margins, liquidity, credit control, and inventory management.
The report finds the prospects of the company in its current position are not positive. The major areas of weakness require further investigation and remedial action by management. Recommendations discussed include:
improving the average collection period for accounts receivable·
improving/increasing inventory turnover·
reducing prepayments and perhaps increasing inventory levels
The report also investigates the fact that the analysis conducted has limitations. Some of the limitations include:
forecasting figures are not provided nature and type of company is not known nor the current economic conditions data limitations as not enough information is provided or enough detail i.e. monthly details not known results are based on past performances not present
开篇说明主旨说明分析用的方法、总结发现、文章的结论、建议(注意，结论和建议非常推荐使用bullet point, 清晰明了)、最后说明报告的局限性。
同学们看完之后有没有发现，其实这个Executive Summary也并不难，只要抓住要点，老师相信，聪明的你一定能写的更好，相信下一次你会让你的professor眼前一亮！
