RSC Designs quarterly selling and distribution expenses are $100,000 including ($10,000 depreciation), and are expected to be paid in the quarter incurred.

Quarterly administration expenses are $250,000.  Annual administration expenses include insurance of $210,000 which is paid in October of each year. 

All other expenses are expected to be paid in the quarter incurred. Jackson anticipates that dividends of $27,000 will be declared and paid in cash during the 2^nd and 4^th quarters of the 2012/2013 financial year.

Prepare a memo to Mr. Robert James, the Chairman of RSC Designs Pty Ltd. advising him of any additional processes that you think would further enhance accurate and efficient performance reporting in the company.  Include in your memo the benefits these enhancements would bring to the organisation and reasons for your recommendations.  You should also include in your memo a description of behaviours that may be encouraged or discouraged as a result of these processes.