One of your duties as manager of Wilson’s Manufacturing is to check the plant’s suggestion box. Recently there have appeared a number of complaints about the
unsightly, unsanitary mess in the washroom. Some employees have been careless about using and disposing of paper towels. Each dispenser has a built-in trash basket and
even a sticker to remind employees to place used towels in the basket. However, the problem still persists.
As a solution, you have decided to replace paper towels with a hot-air hand dryer. At your request, Haworth Inc., makers of the Jetaire Hand Dryer, sent a salesperson
to evaluate your needs. The salesperson made a cost analysis of your situation and also presented an estimate of the cost for changing to the Jetaire Hand Dryer.
Wilson’s has 200 employees and each employee visits the washroom an average of four times a day. The average number of paper towels used each visit is 2 1/2 towels at
a cost of $0.002 a towel. Assuming 22 working days each month, a 3-year-cost figure for the towels alone was derived. Haworth’s salesperson also pointed out that there
are “intangible” costs involved with paper towels. These include time spent in filling out purchase orders and the cost of mailing the order; cost per square metre of
storage of the paper towels; and plumbing expenses for toilets and sinks clogged with paper towels. These intangible costs usually amount to 50 percent of the 3-year
total cost of paper towels for any business.
According to the salesperson, each of the four washrooms in your plan should have three Jetaire units. The units cost $120 apiece and together use about $4 in
electricity per month. There is also an installation fee of $84 (for all machines).
Because the estimated acquisition cost of the hand dryers is over $500, it is necessary to receive authorization from Ms. Irum Naz, the plant superintendent. She is a
very busy person and does not have the time to sort through a lengthy cost analysis report. She likes to know immediately what the cost and savings are to the company.
Write a memorandum short report bringing to Ms. Naz’s attention these points as well as other facts such as employee benefits. Include two concise, easy-to-read tables
in your discussion section.
Short Memo Report Format
Use either stationery with the company letterhead or printed forms with standard headings such as To, From, Subject, Date, and other information that a company may
wish to include, for example, reference numbers, names of people who receive carbon copies (cc:), and so on. State the subject clearly and concisely, and put the most
important words at the beginning of the subject line in the heading.
State the general problem first to give the reader a context or “big picture.” Then explain the specific question or task arising from that problem that you will be
dealing with. Finally, explain why the report is being submitted or what it is intended to do. This brief, but crucially important overview should usually be no longer
than two or three sentences.
Findings or results:
Present your findings clearly and concisely, in whatever method is most appropriate (a list, a table, and so on, with adequate explanation). Arrange your results so
that the ones most important to the project or the reader are placed first. Present the rest of your results in descending order of importance. Since your findings are
usually the major reason for the memo, this section may be the longest part of the report.
Conclusions and recommendations:
Determine and present the most significant implications or recommendations for action. You may need to put this section before the findings, or you may not need to
include this section at all unless it is requested. Company policy dictates whether or not this section is included.
• Be brief.
• Use headings and mark your key points so that your readers can survey the contents and can quickly find what they want.
• Place your strongest arguments first when your purpose is to persuade.
Write a Memorandum Short Report based on the following: