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.