Key Learnings in Your Annual Operating Review Hi Jason, I agree with you because an annual operation review provides a better picture of a company’s yearly performance. It also exemplifies the company’s position in achieving long-term goals. The AOR assists to effectively understand and develop essential resources for achieving the long-term goals (Bujaki & McConomy, 2010). The operating income can be considered as the most useful measure since it ignores losses and non-operating gains. Still, financial constraints, including pricing decisions, may alter the original strategic plan. For instance, HISCO has experienced challenges in making pricing decisions due to its competitors, Matek, and Redex. Therefore, it is important to acknowledge the financial factors that impact the annual operating