Why this is mistaken
Document the actual resource-allocation and performance-assessment function, participants, reports, cadence, measures, and decisions. Then apply the operating-segment criteria to candidate components separately.
Where to watch
When this mistake may appear
- The chief executive receives many internal reports.
- The organization chart names division presidents.
Check your work
Your work may contain this mistake if:
- Names the CEO without analyzing functions.
- Treats every legal entity or dashboard as a segment.
- Skips discrete information and regular resource-allocation review.