Applied vertically, bottom up then top down after management review and direction
Used for escalating very critical constraints of KPIs to management
It’s frequency should be identical of the Priority Progress Review.
It involes two types of KPIs are feeding to the management: unit Financial KPIs fed bottom up through successive hierarchical levels then top down to units, plus other KPIs “quantity and quality”. A6
Enables CEO to present the financial KPIs by levels so comparision by level occures and each unit manager can see the the financial KPIs of the other units.
It involves Financial KPIs derived from cost accounting include: analysis of profit centers “both support and core functions”, cost accounting provided by Finance department, load distribution provided by product department.
