ACCA Strategic Professional · Advanced Performance Management · Performance hierarchy

Orlan Pharma's directors are designing information flows for each level of management. Which of the following best describes the information that is typically most appropriate for the strategic level compared with the operational level?

Strategic-level information is typically summarised, draws more on external and forward-looking data, and covers a longer time horizon. By contrast, operational information is detailed, internal, frequent and transaction-focused, which is why the other options describe the operational level rather than the strategic one.

ADetailed, internally generated, frequent and mostly quantitative
BSummarised, with more external and forward-looking content and a longer time horizonCorrect
CHighly structured, historic and focused on individual transactions
DReal-time data on individual machine performance and employee output

Explanation

Strategic information is typically summarised, includes external and forward-looking data, covers longer periods and is often less certain. Operational information is detailed, internal, frequent and historic or real-time. The other options describe operational characteristics.

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