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At the day-to-day level, operational control is mostefficiently achieved by focusing on non-financial numbers. This is because such information is expressed in a language that relates directly to the underlying production task, and is usually available immediately without delay. In contrast, events and transactions take too long to go through the reporting system for the output to be actionable; by the time the data is available, new events and transactions are already underway...
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In contrast, events and transactions take too long to go through the reporting system for the output to be actionable; by the time the data is available, new events and transactions are already underway. In addition, the aggregations required for the production of financial numbers can obscure details that are important for managers in the scanning of daily operations...
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