Feedback is a critical part of the control function. Feedback can be financial or nonfinancial. For example, the chute redesign at Duffy Tool and Stamping saved more than $14000 per year (financial feedback). Moreover, the redesign eliminated machine downtime and increased the number of units produced per hour (operational feedback). Both measures are part of the management accounting information system and convey important information. Often financial and nonfinancial feedback is in the form of formal reports, called performance reports, that compare actual data with planned data or benchmarks.