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ICV work group Szczecin 2011-09-09




                                                                                      One page only –
                                                                          Reports for decision makers
                                                                                                    .




                                                                          this way
                                                                                 .




                                           Controllerverein.com




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 1
ICV work group Szczecin 2011-09-09




                                                                                      One page only –
                                                                          Reports for decision makers


                                                                                                    .




                                                                          or that way ?



                                           Controllerverein.com




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 2
„What’s not to summerize
                                                 on only one page,
                                           is neither well thought off or
                                           well prepared for decisions."
                                                                            ___________________



                                                                         Dwight D. Eisenhower




Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 3
Herwig R. Friedag
Born in1950, Dipl. Volkswirt, Dr. rer.pol.
Independent consultant focusing on:
 Implementation of Balanced Scorecard in
   companies
 Workshops on Balanced Scorecard
Internationaler Controller Verein eV
 head of the PR committee at ICV
Visiting lecturer at Humboldt University in Berlin and
   Danube University Krems (A)
                                                                                Dr. Herwig R. Friedag
                                                                                         Friedag Consult
Hobbies: discovering the New, travels,                                    Beskidenstr. 33, D 14129 Berlin
                                                                                Fon +49 30 80 40 40 00
         bicycle tours, enjoying the nature,                                    Fax +49 30 80 40 40 01
         volleyball, sailing                                                      consult @ friedag.com
                                                                                        www.friedag.com


 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 4
ICV work group Szczecin 2011-09-09




                                  One page only
                                    01           Ideas for good reporting
                                    02           Customer’s data requirements
                                    03           OPO examples
                                    04           Graphics or numbers?




                                                                          © Friedag / Schmidt 2011   5
 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 5
01 Ideas for good reporting


Report’s tasks
 Sense and aim of reporting is:
            o creating transparency,
            o generating management-relevant data
            o preparing and providing every user
                    with management-relevant data




             to make a goal-oriented decision within the company management

 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 6
01 Ideas for good reporting


Sense of reporting
 Reporting should be oriented on data requirements of every single
    report’s recipient .

    A compact, understandable and meaningful reporting system is here
    a condition for acceptance and application on all recipients.




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 7
01 Ideas for good reporting


Frequency of a report
 Depending on time period, reports can be prepared e.g.
    daily, weekly, monthly, quarterly or annually.
    They list the current data and vizualize and comment
    the differences from earlier periods / plans.




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 8
01 Ideas for good reporting


Report’s content
 In particular for controller, the reporting is an important tool for
    planing and coordination, because the numbers and analysis of the
    past influence significantly the decisons about the future.
 Therefore the transparency regarding finances is crucial for the
    results and the strategy process.




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 9
01 Ideas for good reporting


Report’s costs
 Besides: each report costs money: costs of
                                     - obtaining data,
                                     - data processing and
                                     - time for reading / understanding

     Ask more often: How much does this report cost?
                                                                       Is it worth it?




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 10
01 Ideas for good reporting

Reporting requirements
 No more than 7 information units for the recipient
            Why7 ?
                 The reason could be the importance of seven in people perception.
                 It origins from the field of cognitive psychology. Seven is called
                 Miller’s magical number seven.
                 Already more than three hundred years ago John Locke
                 discovered so called „seven phenomena“ when he studied
                 inteligence of an adult. He claimed that the test people (seeing
                 many object for a short moment) have the score of almost one
                 hundred percent, if the number of objects is lower than seven. By
                 more than seven objects is the score much lower.4)
                 4)    Z. Giora: The Magical Number Seven. In: D. Robert (Hrsg.): Occident and Orient-
                                 Budapest 1988. S. 175 ff.

                 from: http://de.wikipedia.org/wiki/Sieben


 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 11
01 Ideas for good reporting

Reporting requirements
 Our short-time memory
     Why7 ?
            The Miller’s magical number seven describes the fact discovered by
            George A. Miller: one person can simultaneously keep only 7±2 information
            units (Chunks) in mind for a short time. The size of short-time memory is
            determined genetically and cannot be improved by „training”. 1)


             1)   http://de.wikipedia.org/wiki/Millersche_Zahl




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 12
01 Ideas for good reporting

Reporting requirements
 Quantities clear for people
     functioning in practice 1)

    Methods to handle with complex systems (see Fredmund Malik,
      requirements management, software engineering) aim in breaking the
      data into transparent units. The border of transparency is reached by
      seven system elements.
      Therefore different effects and recommendations can be explained:
     Hierarchies are ineffective, when more than 7 co workers in the same
      field have one superior.
     When you pursue more than 7 goals simultaneously, you can loose the
      overview.
     Discussions with more than 7 participants are not so effective.
     The structure of a document should not have more than 7 sub-headings.
     A website should have maximal 7 menu items.
             1)   http://de.wikipedia.org/wiki/Millersche_Zahl
 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 13
01 Ideas for good reporting

Reporting requirements
 No more than 7 information units for the recipient
 An information unit can also consist of information pairs
    (e.g. strategic – operative, Input - Output)




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 14
01 Ideas for good reporting

Reporting coherence
 How should the information units work? (coherence = consistency)

    Reports must be
    a) understandable,
    b) manageable and
    c) important
                  Provide only data, which are also
                         a) understandable for the recipient,
                         b) for which he’s responsible and
                         c) where he is capable of making decisions.




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 15
01 Ideas for good reporting


Exercise: Reporting coherence
 Indicators / Reports must be consistent
    (= understandable, manageable and important)

    How can you recognize it?

 Set of examples:
    a)           understandable, - not understandable
    b)           manageable - not manageable and
    c)           important - not important




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 16
01 Ideas for good reporting


Conclusion
 Not too high complexity of data to get definite and clear results.
 Requirements of the user:
       short and understandable: 7
       always clear database
       good communication basis thanks to clear
               massages
               (What should the site/ graphic reveal?)
              quick analysis and decision time

 Controllers’ responsibility:
    He makes an initial selection of data included in the report.
    He must check on the basis of his behaviour if the recipient          has received / did
               understand the massage .
              He must dig deeper if it’s needed (Deyhle: „liebenswürdige Penetranz“)



 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 17
ICV work group Szczecin 2011-09-09




                                  One page only
                                   01 Ideas for good reporting
                                   02 Customer’s data requirements
                                   03 OPO examples
                                   04 Graphics or numbers?




                                                                           © Friedag / Schmidt 2011   18
 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 18
02 Customer’s data requirements


Who is the controller’s customer?




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 19
02 Customer’s data requirements


Manager und Controller




                                                                                         Controller:


                                                                           Controlling
                    Manager:
                                                                                         responsible for
                    responsible for
                                                                                         business results,
                    business results,
                                                                                         finance,
                    finance,
                                                                                         processes and
                    processes and
                                                                                         strategy
                    strategy
                                                                                         transparency




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 20
02 Customer’s data requirements


Who’s the customer?
 For every report it should be cleared, which recipient which
    reports and data - when and really regular ? - needs and in
    which aggregation the data should be provided.
 The controller must know which decisions the recipient can make
    on the basis of his reports
      Perception of his responsibility
      Being manager’s partner




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 21
02 Customer’s data requirements

What wants, what „should” know the customer?
 Which decisions are part of his responsibility?
   transparent responsibilities
 What is needed periodically (monthly, quarterly)?
   not more than 7 parameters (or their pairs)
 Parameters cost money
   what is the customer able to pay?




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 22
02 Customer’s data requirements


Planning und data requirements
 Reports are not common statements –
 that’s why it must be established with the
 responsible manager before:
  a plan (budget) with numbers
  range for the goals
  frequency of the statements as a basis for
       decisions




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 23
02 Customer’s data requirements

What data is important?
 Strategic, operative and dispositive data – according to the
    business model:
      Strategic = develop: what potentials do we want to establish?
      Operative = use: what do we want to achieve?
      Dispositive = apply: what is the time order of potentials?

                                                    necessary                            available
                                                    potentials               need for    potentials
                                                                           development

                                                                            strategic

                                                                             develop

                                                operativ                                  dispositive

                                                       use                                   apply
 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 24
02 Customer’s data requirements

 Exkurs: What is strategic, what is operative ?

long-term ?                                                                                                             short-term ?
                                                                            spending money
do nothing?                                         strategic                                       operative              do?
                                                      develop                 potentials             exploit
                                                                                possibilities
                                                      marketing                      +            orders / contract
                                             develop capacities                    skills          use capacities
                                                quality potential                                quality assurance
                                              staff competence                                   staff development
                                              investor relations                                      liquidity
                                                    Partnership                                 partner’s disposition




                                   potential inflow                                             cash inflow
  Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 25
02 Customer’s data requirements


What data is important?
 Strategic and operativ, optionally also dispositive data –
    according to the business modell

 Problem:
    which goals could not be achieved / were even exceeded and why?

 What measures will be taken - by whom responsible and until when
    – to solve the problems?

 Where is there need for decisions?




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 26
02 Customer’s data requirements


What data is important for a single manager?

 It depends on the resposibility of the manager




 What is important for the manager, must be talked over with him


 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 27
02 Customer’s data requirements


Exercise: a reasonable column layout
Month reporting:
plan
actual
differences absolutely or
differences %
plan end of the year
forecast the end of the year
differences absolutely or
differences %
… and everything on one page? What can we reduce?



    Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 28
02 Customer’s data requirements

What results from all this for controlling?
 For every responsible manager usually only one report –
    only one page with max. 7 information units (or their pairs)

 Further analysis for demand
 A report contains one page if possible
             planned- and actual figures (as numbers or graphics)
             Hints for deflections
             Means to achieve the goal
             need for decisions




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 29
ICV work group Szczecin 2011-09-09




                                  One page only
                                   01 Ideas for good reporting
                                   02 Customer’s data requirements
                                   03 OPO examples
                                   04 Graphics or numbers?




                                                                           © Friedag / Schmidt 2011   30
 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 30
03 OPO examples


OPO – recommended structure




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 31
03 OPO examples


OPO examples: a football club




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 32
03 OPO examples


OPO examples: ICV-Public Relations




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 33
03 OPO examples


OPO examples: food industry




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 34
03 OPO examples


OPO examples: home unit company




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 35
ICV work group Szczecin 2011-09-09




                                  One page only
                                   01 Ideas for good reporting
                                   02 Customer’s data requirements
                                   03 OPO examples
                                   04 Graphics or numbers?




                                                                           © Friedag / Schmidt 2011   36
 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 36
04 Graphics or numbers?


Graphics or numbers
 It is essential for reporting to provide homogeneous and binding
       terminology: the same terms are important also when they appear
       in different places. Different terms should be designated on a
       different way.

 Creating a homogeneous companies glossary is an important task
       for a controller.

 E.g. Hichert shows, how graphics should be constructed.
      http://www.hichert.com




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 37
04 Graphics or numbers?


Graphics or numbers




      Quelle: http://www.op-inside.de/page31/page6/assets/OP-Cockpit.swf


 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 38
04 Graphics or numbers?


Graphics or numbers




      source: http://www.hichert.com/downloads/consulting/schaubilder/044_798.pdf


 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 39
04 Graphics or numbers?


Graphics or numbers




      Source: http://www.hichert.com/de/consulting/schaubilder/310


 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 40
04 Graphics or numbers?


What is better for whom?
 …




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 41
04 Graphics or numbers?


More information:
 http://isc.hs-heilbronn.de/Tools_Excel/ICV/ICV_15/opo_tool.pdf
 http://www.hichert.com




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 42
Practical group work

Exercise: choosing a target customer - game
         (employee / company)
 company data
 area of responsiblity
 personality profile




 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 43

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Ak szczeczin 1109 one page only-eng

  • 1. ICV work group Szczecin 2011-09-09 One page only – Reports for decision makers . this way . Controllerverein.com Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 1
  • 2. ICV work group Szczecin 2011-09-09 One page only – Reports for decision makers . or that way ? Controllerverein.com Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 2
  • 3. „What’s not to summerize on only one page, is neither well thought off or well prepared for decisions." ___________________ Dwight D. Eisenhower Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 3
  • 4. Herwig R. Friedag Born in1950, Dipl. Volkswirt, Dr. rer.pol. Independent consultant focusing on:  Implementation of Balanced Scorecard in companies  Workshops on Balanced Scorecard Internationaler Controller Verein eV  head of the PR committee at ICV Visiting lecturer at Humboldt University in Berlin and Danube University Krems (A) Dr. Herwig R. Friedag Friedag Consult Hobbies: discovering the New, travels, Beskidenstr. 33, D 14129 Berlin Fon +49 30 80 40 40 00 bicycle tours, enjoying the nature, Fax +49 30 80 40 40 01 volleyball, sailing consult @ friedag.com www.friedag.com Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 4
  • 5. ICV work group Szczecin 2011-09-09 One page only 01 Ideas for good reporting 02 Customer’s data requirements 03 OPO examples 04 Graphics or numbers? © Friedag / Schmidt 2011 5 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 5
  • 6. 01 Ideas for good reporting Report’s tasks  Sense and aim of reporting is: o creating transparency, o generating management-relevant data o preparing and providing every user with management-relevant data  to make a goal-oriented decision within the company management Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 6
  • 7. 01 Ideas for good reporting Sense of reporting  Reporting should be oriented on data requirements of every single report’s recipient . A compact, understandable and meaningful reporting system is here a condition for acceptance and application on all recipients. Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 7
  • 8. 01 Ideas for good reporting Frequency of a report  Depending on time period, reports can be prepared e.g. daily, weekly, monthly, quarterly or annually. They list the current data and vizualize and comment the differences from earlier periods / plans. Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 8
  • 9. 01 Ideas for good reporting Report’s content  In particular for controller, the reporting is an important tool for planing and coordination, because the numbers and analysis of the past influence significantly the decisons about the future.  Therefore the transparency regarding finances is crucial for the results and the strategy process. Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 9
  • 10. 01 Ideas for good reporting Report’s costs  Besides: each report costs money: costs of - obtaining data, - data processing and - time for reading / understanding  Ask more often: How much does this report cost? Is it worth it? Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 10
  • 11. 01 Ideas for good reporting Reporting requirements  No more than 7 information units for the recipient Why7 ? The reason could be the importance of seven in people perception. It origins from the field of cognitive psychology. Seven is called Miller’s magical number seven. Already more than three hundred years ago John Locke discovered so called „seven phenomena“ when he studied inteligence of an adult. He claimed that the test people (seeing many object for a short moment) have the score of almost one hundred percent, if the number of objects is lower than seven. By more than seven objects is the score much lower.4) 4) Z. Giora: The Magical Number Seven. In: D. Robert (Hrsg.): Occident and Orient- Budapest 1988. S. 175 ff. from: http://de.wikipedia.org/wiki/Sieben Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 11
  • 12. 01 Ideas for good reporting Reporting requirements  Our short-time memory  Why7 ? The Miller’s magical number seven describes the fact discovered by George A. Miller: one person can simultaneously keep only 7±2 information units (Chunks) in mind for a short time. The size of short-time memory is determined genetically and cannot be improved by „training”. 1) 1) http://de.wikipedia.org/wiki/Millersche_Zahl Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 12
  • 13. 01 Ideas for good reporting Reporting requirements  Quantities clear for people  functioning in practice 1) Methods to handle with complex systems (see Fredmund Malik, requirements management, software engineering) aim in breaking the data into transparent units. The border of transparency is reached by seven system elements. Therefore different effects and recommendations can be explained:  Hierarchies are ineffective, when more than 7 co workers in the same field have one superior.  When you pursue more than 7 goals simultaneously, you can loose the overview.  Discussions with more than 7 participants are not so effective.  The structure of a document should not have more than 7 sub-headings.  A website should have maximal 7 menu items. 1) http://de.wikipedia.org/wiki/Millersche_Zahl Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 13
  • 14. 01 Ideas for good reporting Reporting requirements  No more than 7 information units for the recipient  An information unit can also consist of information pairs (e.g. strategic – operative, Input - Output) Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 14
  • 15. 01 Ideas for good reporting Reporting coherence  How should the information units work? (coherence = consistency) Reports must be a) understandable, b) manageable and c) important  Provide only data, which are also a) understandable for the recipient, b) for which he’s responsible and c) where he is capable of making decisions. Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 15
  • 16. 01 Ideas for good reporting Exercise: Reporting coherence  Indicators / Reports must be consistent (= understandable, manageable and important) How can you recognize it?  Set of examples: a) understandable, - not understandable b) manageable - not manageable and c) important - not important Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 16
  • 17. 01 Ideas for good reporting Conclusion  Not too high complexity of data to get definite and clear results.  Requirements of the user:  short and understandable: 7  always clear database  good communication basis thanks to clear massages (What should the site/ graphic reveal?)  quick analysis and decision time  Controllers’ responsibility:  He makes an initial selection of data included in the report.  He must check on the basis of his behaviour if the recipient has received / did understand the massage .  He must dig deeper if it’s needed (Deyhle: „liebenswürdige Penetranz“) Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 17
  • 18. ICV work group Szczecin 2011-09-09 One page only 01 Ideas for good reporting 02 Customer’s data requirements 03 OPO examples 04 Graphics or numbers? © Friedag / Schmidt 2011 18 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 18
  • 19. 02 Customer’s data requirements Who is the controller’s customer? Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 19
  • 20. 02 Customer’s data requirements Manager und Controller Controller: Controlling Manager: responsible for responsible for business results, business results, finance, finance, processes and processes and strategy strategy transparency Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 20
  • 21. 02 Customer’s data requirements Who’s the customer?  For every report it should be cleared, which recipient which reports and data - when and really regular ? - needs and in which aggregation the data should be provided.  The controller must know which decisions the recipient can make on the basis of his reports  Perception of his responsibility  Being manager’s partner Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 21
  • 22. 02 Customer’s data requirements What wants, what „should” know the customer?  Which decisions are part of his responsibility?  transparent responsibilities  What is needed periodically (monthly, quarterly)?  not more than 7 parameters (or their pairs)  Parameters cost money  what is the customer able to pay? Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 22
  • 23. 02 Customer’s data requirements Planning und data requirements Reports are not common statements – that’s why it must be established with the responsible manager before:  a plan (budget) with numbers  range for the goals  frequency of the statements as a basis for decisions Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 23
  • 24. 02 Customer’s data requirements What data is important?  Strategic, operative and dispositive data – according to the business model: Strategic = develop: what potentials do we want to establish? Operative = use: what do we want to achieve? Dispositive = apply: what is the time order of potentials? necessary available potentials need for potentials development strategic develop operativ dispositive use apply Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 24
  • 25. 02 Customer’s data requirements Exkurs: What is strategic, what is operative ? long-term ? short-term ? spending money do nothing? strategic operative do? develop potentials exploit possibilities marketing + orders / contract develop capacities skills use capacities quality potential quality assurance staff competence staff development investor relations liquidity Partnership partner’s disposition potential inflow cash inflow Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 25
  • 26. 02 Customer’s data requirements What data is important?  Strategic and operativ, optionally also dispositive data – according to the business modell  Problem: which goals could not be achieved / were even exceeded and why?  What measures will be taken - by whom responsible and until when – to solve the problems?  Where is there need for decisions? Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 26
  • 27. 02 Customer’s data requirements What data is important for a single manager?  It depends on the resposibility of the manager  What is important for the manager, must be talked over with him Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 27
  • 28. 02 Customer’s data requirements Exercise: a reasonable column layout Month reporting: plan actual differences absolutely or differences % plan end of the year forecast the end of the year differences absolutely or differences % … and everything on one page? What can we reduce? Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 28
  • 29. 02 Customer’s data requirements What results from all this for controlling?  For every responsible manager usually only one report – only one page with max. 7 information units (or their pairs)  Further analysis for demand  A report contains one page if possible  planned- and actual figures (as numbers or graphics)  Hints for deflections  Means to achieve the goal  need for decisions Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 29
  • 30. ICV work group Szczecin 2011-09-09 One page only 01 Ideas for good reporting 02 Customer’s data requirements 03 OPO examples 04 Graphics or numbers? © Friedag / Schmidt 2011 30 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 30
  • 31. 03 OPO examples OPO – recommended structure Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 31
  • 32. 03 OPO examples OPO examples: a football club Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 32
  • 33. 03 OPO examples OPO examples: ICV-Public Relations Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 33
  • 34. 03 OPO examples OPO examples: food industry Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 34
  • 35. 03 OPO examples OPO examples: home unit company Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 35
  • 36. ICV work group Szczecin 2011-09-09 One page only 01 Ideas for good reporting 02 Customer’s data requirements 03 OPO examples 04 Graphics or numbers? © Friedag / Schmidt 2011 36 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 36
  • 37. 04 Graphics or numbers? Graphics or numbers  It is essential for reporting to provide homogeneous and binding terminology: the same terms are important also when they appear in different places. Different terms should be designated on a different way.  Creating a homogeneous companies glossary is an important task for a controller.  E.g. Hichert shows, how graphics should be constructed.  http://www.hichert.com Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 37
  • 38. 04 Graphics or numbers? Graphics or numbers Quelle: http://www.op-inside.de/page31/page6/assets/OP-Cockpit.swf Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 38
  • 39. 04 Graphics or numbers? Graphics or numbers source: http://www.hichert.com/downloads/consulting/schaubilder/044_798.pdf Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 39
  • 40. 04 Graphics or numbers? Graphics or numbers Source: http://www.hichert.com/de/consulting/schaubilder/310 Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 40
  • 41. 04 Graphics or numbers? What is better for whom?  … Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 41
  • 42. 04 Graphics or numbers? More information:  http://isc.hs-heilbronn.de/Tools_Excel/ICV/ICV_15/opo_tool.pdf  http://www.hichert.com Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 42
  • 43. Practical group work Exercise: choosing a target customer - game (employee / company)  company data  area of responsiblity  personality profile Internationaler Controller Verein eV | Herwig Friedag | 2011 | Seite 43