MIS reporting levels: Long-range planning reports produced by an MIS are primarily intended for which management level?

Introduction / Context:
MIS delivers different reports to different levels: operational (detailed), tactical (summarized), and strategic (aggregated, external/internal). Long-range planning focuses on multi-year strategies, capital structure, capacity, and markets—core concerns of top executives.

Given Data / Assumptions:

• Long-range = multi-period horizon, strategic scope.
• Top management sets organizational direction and policy.
• Middle/lower levels concentrate on shorter-term execution.

Concept / Approach:
Information needs expand in scope and abstraction as you move up the hierarchy. Strategic reporting integrates external trends, competitive analysis, and internal performance to support choices like market entry, mergers, or major investments—decisions made at the top level.

Step-by-Step Solution:

Verification / Alternative check:
Classic MIS frameworks (e.g., Anthony’s hierarchy) place strategic planning at the top level, confirming the mapping.

Why Other Options Are Wrong:

• Middle/lower management: focus on budgets and operations within shorter horizons.
• Both (a) and (c): lower management is not the primary audience for long-range planning reports.

Common Pitfalls:
Assuming everyone needs the same report; effective MIS tailors content and horizon to user level.

Final Answer:
top management