Strategic and operational management tasks can be found at different levels of the firm, for example the corporate level or business unit level or an area of responsibility level such as the product line level. Most large companies are characterized by decentralization of decision-making competence. This results in complex organizations in matrix form that are defined by multiple dimensions such as functional areas, processes, products, projects, or regions. It also means that a large number of decision-makers are involved in planning and measurement of performance. This is further complicated by the fact that company structures are subject to dynamic changes resulting from investments by other companies or various forms of cooperation. The large number of takeovers as well as disinvestments lead to permanent changes in planning units and consolidation groups (Karl 2000). Planning and measurement of performance are also no longer limited to your own firm. In the case of Supply Chain Management (SCM), for example, they involve entire networks of companies that are not covered by a common legal umbrella (enterprise & extraprise management accounting).
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