Controlling Beyond Budgeting: Anregungen des ... - Juergen Daum
Controlling Beyond Budgeting: Anregungen des ... - Juergen Daum
Controlling Beyond Budgeting: Anregungen des ... - Juergen Daum
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Case 2: The new planning & reporting framework<br />
Step 1 - Moving to KPI-based Reporting<br />
The use of strategically linked KPI in management<br />
reporting shifts the focus of management reporting<br />
- Traditional approach - - Scorecard approach -<br />
• Bottom up driven management reporting<br />
with a large degree of flexibility<br />
• Management reporting focuses on the full<br />
picture. Detection of gaps and deviations<br />
require a review of the full report.<br />
• Reports are made available based on all<br />
possible needs<br />
© Jürgen H. <strong>Daum</strong> 2006, Vortrag an der Universität Mannheim, Fachbereich <strong>Controlling</strong>, 31.01.2006 Seite 50<br />
• Standardised reporting based on top<br />
down prioritisation<br />
• Management reporting focused on key<br />
performance drivers (KPI) and areas of<br />
under performance (negative deviations)<br />
• Ad hoc drill down to analyse gaps
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