Which types of analytics are offered by SAP IBP for performance tracking?

The correct answer is B, as SAP Integrated Business Planning (IBP) offers both descriptive and prescriptive analytics as part of its performance tracking capabilities.

Descriptive analytics in SAP IBP helps organizations to understand historical performance and trends by analyzing past data, allowing users to identify patterns and derive insights into what has already occurred. This capability is critical for performance evaluation, ensuring businesses can make informed decisions based on analyzed historical figures.

On the other hand, prescriptive analytics extends the insights provided by descriptive analytics by recommending actions based on the analyzed data. This involves using algorithms and models to suggest the best course of action to optimize outcomes. In the context of performance tracking, prescriptive analytics helps planners understand the potential impacts of different scenarios and assist in decision-making processes, enabling better alignment with strategic objectives.

The other options, while incorporating some elements of analytics, do not encapsulate the comprehensive capabilities that SAP IBP offers in terms of performance tracking. For instance, predictive analytics alone, as mentioned in some of the other choices, focuses mainly on forecasting future events based on past data but lacks the prescriptive element critical for actionable insights.