After beginning with a summary statement of your findings, the executive summary should go on to provide a specific recommendation for action geared toward your audience. For example, the report on charging for personal calls was requested by the president's office, not the individual departments and colleges who actually determine policy. As a result, the recommendation for action is geared toward what the president's office should do, not the other departments involved. To learn more about writing recommendations:
After summarizing the entire article and/or research report(s), an executive summary ends with a one or two line recommendation for action.
Executive summaries frequently make use of transitional phrases to encapsulate the preceding information in the same sentence as the recommendation. The format can almost be envisioned as a formula:
[transitional word] + [concise statement of information provided in summary], I recommend that [corporation, office, person in question] do [recommendations].
More Complex Recommendations
In other cases, the recommendation might be complicated enough to justify a summary of causes for the recommendation. In this case, the recommendation paragraph usually begins with a summary of how the writer reached the recommendation.
Susie's Cookies began as a small business in Cleveland, Ohio which has expanded to include 45 stores throughout the Midwest. Plans have already been instituted to expand sales nationwide, using the same "mall-concept" marketing strategy which has proven successful in the Midwest. Despite these plans, Susie's Cookies may be in danger of bankruptcy.
Susie's quadrupled its sales in the last two quarters, realizing a profit of $750,000 in the current year, an increase of $250,000 over the previous year, due to its increase in advertising. To realize equivalent sale figures nationwide, however, it is projected that advertising costs will increase by 200% for the first two years of the national expansions. Further, construction costs for the new stores are estimated to be 20 million dollars.
The result of increased advertising and construction costs will put a substantial debt burden on Susie's cookies, an estimated $750,00 to 1 million a year. Given that sales did not reach current levels in the Midwest until the 45 stores had been operating for five years, projected sales nationally will not cover expansion costs. As a result, Susie's Cookies is likely to show a loss of almost $2 million for at least the next five years.
Due to the high advertisement and development costs of national expansion. Susie's Cookies may not be able to continue doing business in the future. Therefore, I recommend that Mrs. Field's does not participate in the hostile takeover under consideration because the threat of competition will not be realized.