Reporting pro analyticko-informační funkci controllingu průmyslového podniku

Abstract

In today´s dynamic business environment is essential for enterprises to constantly seek and develop new methods of corporate governance. In connection with this, it is increasingly presents the concept of controlling. Modern controlling system is defined as an information system that aims to analyze the enterprise and find places where there is inefficient cost consumption. The output of controlling is reporting. Reporting is basically a summary of all reports and indicators that are created in the company. The main target of reporting is to inform managers about all important circumstances that occurred or will happen. The analyzed surveys conducted between 2007 and 2012 which were focused on business performance management, status of controlling and usage of reporting in the current business practice revealed the need of improvement in the corporate reporting system. The main aim of this thesis is to define a general model for creating reports using multi-criteria decision-making methods. The general model is validated by pilot application on two industrial enterprises. Furthermore is in the thesis conducted interpretation of the surveys from the area of controlling. The aim is to find places on which are companies focused and areas that should be further developed. This thesis defines controlling including its individual types and the necessity for its implementation in the company. It also defines the effective reporting and its part dashboard. At the end of the theoretical part are defined multi-criteria decision-making methods with a focus on analytic network process. In the practical part are analyzed surveys conducted in reporting and defined a general model for the creation of analytical-informational report. To select the most appropriate indicators is used ANP (Analytic Network Process) method, which allows to take into account all the links in the system. The general model is validated through pilot application in two business entities (Huisman Konstrukce, s.r.o. and Slévárny Třinec, a.s.). Finally, the presented study finds that defined general model is applicable and beneficial in finding suitable indicators for management reporting.