Definition of controller report
The controller report includes the creation and forwarding of cross-departmental presentations of complex operational issues. Its purpose is to provide management-relevant information to company executives.
In doing so, he has to reconcile:
Information needs as the type, amount and quality of information that executives objectively need to carry out their tasks.
The demand for information that is made by the executives and is subjectively shaped because the need for information is constantly changing due to development and the possibilities of obtaining information are not manageable.
The range of information that represents the type, amount and nature of the information available at a time.
The provision of control-relevant information is all the more difficult, the more complex the planning, control and monitoring tasks are. It can do justice to this purpose if the controller report meets the following requirements:
- is factual and objective
- Contains clearly defined, unambiguous terms and data
- is complete, meaningful, applicable, up-to-date, accurate
- is available in time for certain dates
- simple and clear, as concise as possible and as detailed as necessary
- is prepared in an understandable way (e.g. not exclusively for statisticians)
- is drafted in a manner appropriate to the recipient.