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【单选题】
某餐馆饮食连锁店有680余家餐馆。各餐馆所有的食品订单均输入一个电子设备；该设备记录所有的食品订单及服务员名单，并将订单送到厨房。所有的服务员均负责收取他们经手订单的现金，并在换班时上交这笔现金，即以其ID号订制食品的销售额。然后由经理核对当天收取的现金及食品订单所产生的计算机记录。一旦存在差异则由餐馆立即调查。公司总部建立的监控措施用来确定下属餐馆没有记录其全部收入，而是仅上交一定数量现金额的情形。以下陈述中哪项属于这一监控措施的最佳范例？（）
A.
餐馆经理将收取的现金与计算机记录的食品订单核对
B.
所有的食品订单必须输入计算机，服务员与厨师有明确分工
C.
管理层编制详细的各商店总利润分析表，并对利润很低的商店进行调查
D.
现金按日送达公司总部
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