Findings, Analysis and Discussion

 

From Data to Insight: Understanding Findings, Analysis, and Discussion in Business Management

If you’ve ever stared at your research draft wondering “I have the data, but what do I actually say now?”—you’re not alone. In Business Management writing ( Internal Assessment or Extended Essay)  one of the most common challenges students  face is clearly distinguishing between Findings, Analysis, and Discussion. These sections are closely connected, yet each serves a very different purpose. Understanding how they work together is what transforms raw data into meaningful business insight.

Let’s break this down step by step, using practical Business Management examples.

Findings: Letting the Data Speak

The Findings section is where your research begins to show results. This is the most factual part of your work. Here, you present what your data reveals, without attempting to explain or judge it.

In Business Management, findings often come from financial statements, surveys, interviews, or market reports. The key rule here is objectivity. You are reporting evidence, not opinions.

For example, imagine a study on a retail company that adopted a cost leadership strategy. Your findings might show that the company’s revenue increased steadily over five years, unit prices fell slightly, sales volume rose significantly, and profit margins remained relatively stable.

At this stage, you are not saying why these changes occurred or whether they are good or bad. You are simply laying the foundation. Think of findings as the “what happened” section—clear, structured, and supported by data.

Without strong findings, everything that follows becomes weak.

Analysis: Making Sense of the Numbers

 Once the data is on the table, the next question naturally arises: What does this mean?

This is where Analysis comes in.

Analysis is the heart of Business Management writing. Here, you interpret your findings using business theories, tools, and concepts. This is where you demonstrate your understanding of the subject.

Returning to the same retail example, the increase in revenue despite lower prices could be analysed using the concept of price elasticity of demand. A rise in sales volume suggests that customers are highly responsive to price changes. You might also apply economies of scale, explaining how higher output reduces average costs, allowing the firm to maintain profit margins even at lower prices.

This is no longer just about numbers—it’s about cause and effect. Analysis answers the question “why did this happen?”

Good analysis directly links data to theory. Poor analysis either repeats the findings or includes theory without referring back to the data. The best analysis always connects the two.

Discussion: Evaluating and Thinking Critically

If analysis explains meaning, Discussion goes one step further—it evaluates that meaning.

The discussion section asks:

·       Is this strategy effective?

·       Is it sustainable?

·       What are the risks or limitations?

·       How does this compare with alternatives?

 In our retail example, discussion might explore whether a cost leadership strategy is sustainable in the long run. While revenue growth suggests short-term success, rising raw material costs or aggressive competition could threaten future margins. You may also compare this strategy with differentiation, questioning whether relying mainly on price could weaken brand loyalty.

This is where you show judgement and critical thinking. You acknowledge limitations in your data, consider external factors like economic conditions, and link your evaluation back to the research question.

Discussion transforms analysis into insight.

 How These Three Work Together

Although they are separate sections, Findings, Analysis, and Discussion form a logical chain.

Findings tell us what happened

Analysis explains why it happened

Discussion evaluates how significant it is

A simple way to visualise this is:

Data → Meaning → Judgement

 

If one link is weak, the whole argument suffers. Business Management examiners and readers look for this flow because it mirrors real-world decision-making. Managers don’t just look at numbers—they interpret them and then decide what to do next.

Final Thoughts

Mastering the relationship between findings, analysis, and discussion is a turning point in Business Management writing ( Internal Assessment or Extended Essay) It moves your work from being descriptive to analytical, and finally to evaluative. Whether you are writing an Internal Assessment, Extended Essay, research paper, or even a business report, this structure ensures clarity, depth, and credibility.

Remember:

numbers alone don’t tell a story—interpretation does. When you let data speak, explain its meaning, and then evaluate its impact, you demonstrate true business thinking.