Systems record these events, summarize, and report them to employees at lower levels. Bottom-up flow originates from events occurring at lower levels and reported to top management. A budgeting system is an example of top down information flow. Organization structure provides the environment through which info flows. Policy statements identify management s expectation Performance Goals and Objectives Bottom-Up Information Flow Originates with events occurring at the lower levels in the organization.
Responsibility reporting system provides information up to management.
Responsibility Centers Cost, Profit, and Investment Centers Performance Reports Data Accumulation A system accumulates data by the processes of classifications and coding.