ACCA Strategic Professional · Advanced Performance Management · Management reports
Maribel Foods is designing a monthly dashboard for its operations director. Which design choice best follows good practice for reporting a mix of financial and non-financial information?
The best design links a limited set of financial and non-financial measures to strategic objectives and shows them against targets and trends, flagging exceptions. This avoids information overload and lets the director see quickly where performance departs from plan and needs action.
- AInclude every available measure so nothing is omitted
- BReport only measures linked to strategic objectives, with targets, trends and variances, and highlight exceptionsCorrect
- CPresent non-financial measures in a separate annual report to avoid confusing the financial data
- DShow only absolute figures without targets so managers form their own views
Explanation
Good reports are selective and decision-focused: measures tied to objectives, shown against targets and trends, with exceptions flagged. Including everything causes information overload, separating non-financial data weakens integration, and omitting targets removes the basis for judging performance.
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