Horton plc makes complex products in a dynamic and highly competitive industry , Managers are extremely concerned by any cost over - runs against budget in the factory , as the causes usually take a long time to rectify. Managers receive daily data but they also depend on a detailed monthly variance report from the finance function to help them find the causes of cost over - runs

Horton plc's monthly variance report is an example of which type of management information ?

OA Strategic information

OB Operational information

OC Tactical information

OD Planning information