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ACCA Applied Knowledge · Management Accounting · Accounting for management

A hospital's management accountant is preparing information. Which item is an example of tactical management information, as opposed to strategic or operational information?

A quarterly departmental cost-to-budget comparison is tactical information. It is prepared for middle management to control resources in the medium term, unlike long-term external forecasts which are strategic or daily shift lists which are operational.

  1. AA report comparing this quarter's departmental costs to budget, used by the department headCorrect
  2. BA forecast of national demand for healthcare over the next 15 years
  3. CA daily list of staff on shift for each ward
  4. DDetails of a competitor's planned merger

Explanation

Tactical information supports middle managers in controlling resources in the medium term, typically through budget comparisons. The 15-year forecast and competitor information are strategic; the daily shift list is operational.

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