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    PracticeACCAACCA MA — Management Accounting Practice Exam 5Question 01
    Easy2 marksMultiple Choice
    A. The nature, source and purpose of management informationSyllabus Area ANature of Information

    ACCA · Question 01 · A. The nature, source and purpose of management information

    A Global Health NGO is analyzing a monthly report detailing the transportation costs of delivering vaccines to remote clinics. The report is used by regional managers to adjust delivery routes for the upcoming month.

    Which level of management information does this report represent?

    Answer options:

    A.

    Strategic information

    B.

    Tactical information

    C.

    Operational information

    D.

    External information

    How to approach this question

    Consider the timeframe (monthly) and the user (regional managers). This sits between day-to-day operations and long-term strategy.

    Full Answer

    B.Tactical information✓ Correct
    Information used for medium-term planning and control by middle management (like regional managers adjusting monthly routes) is classified as tactical information.

    Common mistakes

    Confusing tactical with operational. Operational would be daily dispatch schedules.
    All questionsQuestion 02

    Practice the full ACCA MA — Management Accounting Practice Exam 5

    38 questions · hints · full answers · grading

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