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Folosirea rapoartelor

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Folosirea rapoartelor

"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

Required key factors of 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)



Compare with C. Bhm/J. Mller in R. Eschenbach: Controlling





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