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"Information ist die Grundvoraussetzung nachhaltig erfolgreichen unternehmerischen Handelns." original quotation in German
(A. Picot: Informationsmanagement und Unternehmensstrategie S. 759)
Traducere: Informatia serveste ca baza pentru operatiile de afaceri performante de succes care au efect pe termen lung.
(Traducere: A.Picot: Managementul inforamtiilor si Strategia de Afaceri, pag.759)
"Informatia nu este insuficienta. Ce este insuficient este timpul manager-ului de a participa la toate informatiile disponibile".
(Herbert Simon)
"Das Berichtswesen eines Unternehmens umfasst alle offiziellen, materiell und formell bestimmten Informationen, die den Verantwortlichen zur Aufgabenerfllung zur Verfgung gestellt werden. Der Controller trgt durch seine Informationsaufgabe die Verantwortung fr das Berichtswesen des Unternehmens." original quotation in German
(vgl. R. Eschenbach: Controlling S. 459)
Traducere: Rapoartele de afaeri inlcud oficial documente si informatii formale furnizate persoanele responsabile pentru a-si indeplini un anumit set de sarcini
Managerul contabil este responsabil de sistemul de raportare a unei companii.
(Compara cu R. Eschenbach: Contabilitate Manageriala, pagina 459).
Intelegerea Rapoartelor si problemele aparute in legatura cu acestea
Nevoia de informatii: reprezinta finalizarea strangerii de informatii esentiale pentru a indeplini o sarcina specifica (obiectivul urmarit)
Cererea de informatii: Cererea subiectiva de informatii
Supply of information:
means the availability of information from sources within and outside a company
Methods to evaluate the need for information:
System of requirements planning (questioning technique)
The method of applying critical successful factors
There are the following types of Reports
Standard reports:
Planning reports
Deviation reports
Status reports
Special reports
Information must be:
Objective
Verifiable
Provided within deadlines
Object-oriented
User-friendly
Reports must inlude key facts (one page report).
Reports must be customized and recipient-oriented (consolidation)
Reports must exclude frequent alterations (in standard reports)
Reports must display clear and precise definitions (manual)
Consistent
Reliable
Rational
Reports can be presented by
Text
Tables
Visual options (graphics or charts)
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