multidimensional. By comparing actual to expected performance, top managers are able to determine which managers and subunits performed according to expectations and which exceeded or failed to meet...

multidimensional. By comparing actual to expected performance, top managers are able to determine which managers and subunits performed according to expectations and which exceeded or failed to meet expectations. Using this information that has been processed and formulated by the CMS, top managers link decisions about managerial rewards to performance. Th e movement toward delegation of authority, or decentralization, has increased the importance of an eff ective reporting system because top