The Following Are Guidelines for Evaluating Performance Reports EXCEPT

The following are guidelines for evaluating performance reports EXCEPT:

A) Concentrate on developing ideas to improve performance in areas that are most important to the organizations goals and objectives.
B) Are the reports available in a timely manner for decision making?
C) Was the reported performance reported aggregated or disaggregated at a meaningful level?
D) Was the performance information collected in a cost-effective manner (i.e., do the benefits of a performance report justify its cost) ?