Budget reporting

Budget reporting - Short-term, result-oriented action by individual company units can lead to deviations or changes to periodically agreed targets, especially in terms of costs. These are to be shown and justified as part of regular or case-by-case reporting.
In the regular budget reports, information is to be provided to those responsible for the budget, e.g. about the development of costs in their cost centers during the year in the form of an individually tailored, recipient-oriented budget report in such a way that they can influence the cost incurred. In the event that parts or entire areas of the company deviate significantly from the budget, exception reports are created.
With regard to budget reporting, the following questions must be answered (reports):

• Scope of the report
• Content of the budget report
• Recipient of the budget report
• Reporting frequency
• Report structure / design
• Budget goals
• Agreement of tolerance limits for deviations

Die Inhalte der Berichterstattung werden zu großen Teilen vom Adressaten des Budgetberichts bestimmt. Im Gegensatz zur Unternehmensleitung, die sich i.d.R. für zusammengefasste Übersichten interessiert, werden die jeweiligen Verantwortlichen sich mit den Einzelheiten befassen. Neben den Berichtsinhalten der Soll-Ist-Vergleichsinformationen werden insb. die Berichtselemente Deviation analysis und Ist-Erwartungsrechnung als Bestandteil des Budgetberichts angesehen.

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