3 Moffat Ltd, which commenced trading on 1 December 2002, supplies and fits tyres and exha

ust pipes and services

motor vehicles at thirty locations. The directors and middle management are based at the Head Office of Moffat Ltd.

Each location has a manager who is responsible for day-to-day operations and is supported by an administrative

assistant. All other staff at each location are involved in fitting and servicing operations.

The directors of Moffat Ltd are currently preparing a financial evaluation of an investment of ￡2 million in a new IT

system for submission to its bank. They are concerned that sub-optimal decisions are being made because the current

system does not provide appropriate information throughout the organisation. They are also aware that not all of the

benefits from the proposed investment will be quantitative in nature.

Required:

(a) Explain the characteristics of THREE types of information required to assist in decision-making at different

levels of management and on differing timescales within Moffat Ltd, providing TWO examples of information

that would be appropriate to each level. (10 marks)