题干：当比较高级管理层和低等级管理层的绩效时
A：高级管理层报告会更加详细
B：低级管理层的报告区间会比较长
C：高层管理报告会控制更少的成本
D：低级管理层报告会包含大量业务数字而少量财务信息
考点：Budgeting Concepts and Forecasting Techniques-Roles of Budgets
关键词：comparing performance
解题思路：高层管理报告站的角度比低层更高，看中的是公司整体的运营财务信息，对于决策起重要作用。而低层次的管理报告会包含大量跟实际业务相关的数据，而非决策信息
Answer (D) is correct . Information sent to top management is ordinarily more highly aggregated and less timely than that communicated to managers at operational levels. Top managers are concerned with the organization’s overall financial results and long-term prospects and are responsible for the strategic planning function. Lower-level reports contain more quantitative information of an operational nature, e.g., production data.
Answer (A) is incorrect because Top management reports are less detailed. Top management usually practices management by exception.
Answer (B) is incorrect because Lower-level reports are typically more timely. Rapid feedback is necessary to solve operating problems.
Answer (C) is incorrect because Top management is responsible for all costs incurred within the organization, including those incurred in lower level departments.
