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TODAYTOMORROWYESTERDAYTimeFocusofViewFinancialViewOperationalViewStrategicViewThreeViewsofCostThreeViewsofCostTimeFocusUsersofInformationUsesLevelofAggregationReportingFrequencyTypeofMeasures•Financialcontrollers•Taxmanagers•Treasury•Taxauthorities•Shareholderreporting•Inventoryvaluation•PreparationofTaxReports•Lendersmonitoringcondition•High•Oftencompany-widedata•Maybeonalegalentity...
