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Title
Der Management Report als Voraussetzung für erfolgreiche Unternehmensführung / Manuela Reitbauer
AuthorReitbauer, Manuela
Thesis advisorNovy, Christoph
PublishedWien, 07.03.2015
DescriptionVIII, 208 Seiten
Institutional NoteFachhochschule des BFI Wien, Masterarbeit, 2015
LanguageGerman
Document typeMaster Thesis
URNurn:nbn:at:at-fhbfiw:1-1377 Persistent Identifier (URN)
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 The work is publicly available
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Der Management Report als Voraussetzung für erfolgreiche Unternehmensführung [1.66 mb]
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Abstract (English)

This paper is about the prerequisites for efficient designing of a management report. Internal reporting addresses managers of a company and supports them in making the best decisions. This is crucial for a companys long term success and is therefore of particular importance. In order to provide a profound management report some preconditions have to be met. First of all the prepared reports must have a clear purpose. Secondly the internal Report needs to be available to a specific group. This group usually consists of employees in leading positions. Furthermore the information included in the internal reports needs to be accurate and available timely. The created reports also need to be easily available for all the recipients. The second part of this paper deals with the content (financials and non-financials) of internal reports. Decisions concerning the content of internal reports need to be closely aligned with the recipients in order to create value for them. Furthermore the “Key Performance Indicators” need to be connected to the overall strategy of a company. The third part is concerned with the presentation form of the content. There are two fundamental ways to visualize data. One way is the use of spreadsheets; the other way is visualization through charts. Each form of visualization is connected to several advantages and disadvantages. Especially charts can sometimes be hard to understand or even misleading, so special attention needs to be drawn to this topic. The last part of this paper deals with future trends that might influence management reports and management reporting as a whole. Among those trends are the use of “Big Data”, “Management Self-Reporting” and management reporting as an external service / consulting of management reporting. Finally the paper intends to give a profound summary of all the findings and give answers to the research questions.