In addition, although AOE’s new system provides managers with quick and easy access to current-year financial data, trend analysis of performance over the past 5 to 10 years in much difficult and time-consuming. Moreover, Stephanie Cromwell, AOE’s chief financial officer, has received numerous requests from other managers for graphical summaries to help them better understand financial reports finally. Stephanie is concerned about the increased costs associated with providing financial information to interested external parties on a timely basis. Much of the increase costs from the need to copy and reenter data from AOE’s general ledger into a myriad of reports and documents.