Before revision: <ref name=micheli_2011> cite journal|last=Micheli|first=Pietro|author2=Mura M. |author3=Agliati M. |title=Exploring the roles of performance measurement systems in strategy implementation|journal=International Journal of Operations Production Management They observed a series of trade-offs between these extremes – financial controls being simpler and therefore cheaper and more flexible to operate, but providing less scope for co-ordination between components of an organisation, strategic planning being time-consuming and expensive to operate, but providing the greatest scope to push for maximum strategic advantage.
After revision:  They observed a series of trade-offs between these extremes – financial controls being simpler and therefore cheaper and more flexible to operate, but providing less scope for co-ordination between components of an organisation, strategic planning being time-consuming and expensive to operate, but providing the greatest scope to push for maximum strategic advantage.