The information system takes the form of a pyramid. The strategic level is at the top of the pyramid and represents the company wide planning function. The next level contains the accounting systems (e.g., financial and cost accounting). At the operational level are the administrative and planning information systems for planning & controlling day -to-day business processes in the various functional areas. Short lead times require the short term planning function to be closely linked to the actual operation; in the ideal situation, the two tasks would be performed by the same person. Short term planning tasks are therefore situated at the operational level.