REPORTING SYSTEM AS THE TOOL OF MANAGEMENT DECISION
Journal: ANNALS OF THE UNIVERSITY of ORADEA Fascicle of Management and Technological Engineering (Vol.24, No. 1)Publication Date: 2015-o5-31
Authors : Éva ZENTAY DIÓSZEGINÉ;
Page : 17-22
Keywords : Asset Management; controlling; reporting system; report;
Abstract
The information systems of the enterprises and organisations are rather varied and complex due to the many entrepreneurial forms, the diverse activities and the various internal and external information needs. The responsibility of the controlling unit includes the development of the reporting system and the coordination of the preparation of the reports. The aim of the reporting system is the provision of the accurate and tailor-made information necessary for the different management levels and responsibility areas of the company in order to perform their tasks and to make their decisions. The structure of the reports should correspond to the structure of the planning. As we may only receive appropriate information by comparing the planned and the actual figures like that. The the reporting system of the Asset Management Inc. has a twofold. The task, first of all, it provides information related to the operating costs of the holding organisation, and on the other hand the assessment of the activity of the associate companies is performed via the system.
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