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Chapter 14

Performance management

information systems

Planning
activities

Strategic

planning

Management control
(and tactical planning)

Operational control and Controlling
planning activities

Level of control Key characteristics: Example of accounting
information requirements
Strategic planning Takes place at the top of Long-term forecasts
the organisation
Concerned with setting a
future course of action for
the organisation
Management control Concerned with the Budgetary measures
effective use of resources Productivity measures
to achieve targets set at
strategic planning Labour statistics e.g. hours,
turnover

Capacity utilisation
Operational control Concerned with the day-to-
day implementation of the
plans of the organisation

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