The financial information these directors and managers require is often highly specific to their functional departments' goals and objectives. The director or senior manager of the operations and production departments will require variance analysis of costing, thorough analysis of supply chain costs and the cost of quality management and compliance management (Kivijarvi, Saarinen, 1995). These costs are critical to each of these directors ensuring a consistent level of conformance to their costing plans and contribution analysis of each department to corporate profitability. The origin of this data is from accounting and financial management systems that are used for tracking each transaction, aggregating the data into consolidated reports. Sales directors rely on the same level of aggregated data to ensure they understand how pipelines are progressing, including the development of new sales plans (Stroud, 1988). At the analyst and employee...

The information needs at this level of the organization are often very short-term, tactical, and focused on attaining projects deadlines and timelines quickly
(Kivijarvi, Saarinen, 1995). This is the level of the organization that is also the greatest users of information overall, as they often have responsibility for keeping the financial systems, and all supporting systems, performing well and within the specifications that the organization needs them to operate.

References

Kivijarvi, H., & Saarinen, T. (1995). Investment in information systems and the financial performance of the firm. Information & Management, 28(2), 143-143.

Stroud, J.B. (1988). Prioritization of municipal financial statement users. The Government Accountants Journal, 37(3), 41-41.