The pyramid in Figure 1-1 shows the business organization divided horizontally into several levels of activity. Business operations form the base of the pyramid. These activities consist of the product-ori- ented work of the organization, such as manufacturing, sales, and distribution. Above the base level, the organization is divided into three management tiers: operations management, middle management, and top management. Operations management is directly responsible for controlling day-to-day operations. Middle management is accountable for the short-term planning and coordination of activities necessary to accomplish organizational objectives. Top management is responsible for longer-term planning and set- ting organizational objectives. Every individual in the organization, from business operations to top man- agement, needs information to accomplish his or her tasks.