Asset reporting

Anlagenberichtswesen stellt die hierarchieebenengerechte und benutzerfreundlich aufbereitete Sammlung von ggf. verdichteten — Informationen über anlagenwirtschaftliche Objekte und Aktivitäten dar, mit deren Hilfe das Anlagenmanagement in die Lage versetzt wird, Entscheidungen fundiert zu treffen. Das Anlagenberichtswesen ist insofern ein besonders bedeutsames Instrument des Plant controlling, da hier die Ergebnisse, die mit Hilfe der übrigen Anlagencontrollinginstrumente gewonnen wurden, entscheidungsgerecht zusammenfließen.
Such plant reports concern the entire plant hierarchy of a company. In this respect, you have to focus on individual systems, sometimes even on system-specific assemblies and parts. Of course, the report content is aggregated across different compression levels and compression structures for the entire system park so that the system controlling can selectively access the relevant report items. To cope with this complex of tasks, report modules are presented within the plant management-oriented software systems, but occasionally companies also use standardized management information systems in this regard.

Zu den relevanten Berichtsgegenständen zählen technische und wirtschaftlich relevante Informationen, i.d.S. vor allem Kapazitäts-, Leistungs- und Kosteninformationen. Einerseits wertet das Anlagenberichtswesen die Basisdaten der Asset accounting aus. Aus der Anlagenbuchhaltung lassen sich vor allem die anlagenspezifisch relevanten Abschreibungen ableiten, darüber hinaus aber auch Versicherungsdaten und dgl. Das Instandhaltungs-Softwaresystem muss die für einzelne Anlagen und Anlagenkomponenten anfallenden Inspektions-, Wartungs- und Instandsetzungskosten zugänglich machen.
In this way, the costs for spare parts and spare parts can also be processed system-related. To collect system-specific performance data, you have to access the system performance calculation. This special arithmetic circuit must document performance times, performance quantities, performance intensities and, in addition, performance qualities for the specific system. In this context, recording the effects of previously unrecognized sources of loss plays a major role. Seen in this way, the system reports also include system failure costs.

In principle, the system reporting system must also clarify the relationship between system capacity and system use over the entire system life cycle, i.e., from this point of view, it must go beyond mere cost and performance information. Lately, practice has increasingly tried to summarize this information, which is particularly valuable for plant-intensive companies, in the form of plant key figure systems. A performance indicator-based asset management is becoming more and more important because asset-intensive companies have to tap into the benefits of targeted benchmarking procedures (benchmarking).

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