The operational control information system is a cost management subsystem

a$.$ that is primarily concerned with producing outputs for external users.

b$.$ designed to provide accurate and timely feedback concerning the performance of managers and others relative to their planning and control of activities.

c$.$ in which the nature of the inputs and the rules and conventions governing processes are defined by the Securities and Exchange Commission $($SEC$).$

d$.$ used to provide information for investment decisions, stewardship evaluation, activity monitoring, and regulatory measures.