This chapters considers the information needs of an organisation, particularly in respect of control systems to ensure that the organisation maintains performance.
Information needs for different levels of decision making
The different levels of decision making were discussed in the previous chapter. The information needs of the decision makers will be different and depend on the type of decision.
The information needed at this level is likely to be more external information and is likely to be more forecasts of the future.
Management control / Tactical planning
At this level there will be a need for both external and internal information. The focus is also more likely to be on current information.
Here the information needs will almost exclusively be internal, and will be past and current information.