Documentation of business processes and results of operations including storing the entries in data warehouses inherently belongs to the current requirements for corporate governance. But still more valuable is the ability to process the collected data into information that is used daily as a basis for management decisions at all levels of corporate management. This thesis deals just with form and methods of organizing information into standardized reports, whereas the object of analysis is a separate internal department within a selected company. The aim of this work is a detailed analysis of department reporting, assessment of its informative quality, utility and benefit for users. The theoretical part includes methodological bases and general principles for creating reports. Content of the practical part is an entire description of standard reports with a focus on application of controlling methods, usage of reported data and detection of weaknesses. In conclusion part there was evaluated overall level of analyzed reporting system, there were summarized circumstances that affect its present-day form, and proposed additional indicators, that could enrich the current concept.

Thesis (doctoral)--Universität Göttingen, 1992. / Includes bibliographical references (p. 251-278).

Analysis of current situation in a private company and proposal of steps for application of controlling praxis. The thesis is focused on costs management, calculations, analysis of products rentability, management of cost centers, short and long term budgeting.

El presente trabajo de investigación pretende analizar el impacto de la gestión de activos fijos contable en la toma de decisiones financieras en las empresas del sector pesquero asociadas a la Sociedad Nacional de Pesquería del Perú en el año 2018. Se eligió este sector, ya que las empresas emplean los activos fijos a lo largo de todo el proceso de captura, producción y producto terminado. Las empresas del sector pesquero centran sus operaciones en base a los activos fijos por tal motivo un factor relevante a considerar es la gestión de activos fijos, cuya finalidad es mitigar los riesgos inherentes que presentan estos durante todo su ciclo de vida. En base a una correcta aplicación del activo fijo se pretende que las empresas de esta industria tengan un manejo eficiente de los activos, información financiera más confiable, mejores los indicadores financieros, entre otros. Todo esto permite que la gerencia tome decisiones financieras más acertadas en base a la realidad económica. En el siguiente trabajo de tesis se quiere demostrar que existe un impacto entre la gestión de activos fijos contable y la toma de decisiones financieras, de tal modo que las empresas del sector identifiquen estas posibles ventajas y puedan optimizar sus procesos. Como resultado de la investigación se validaron los objetivos e hipótesis, tanto generales como específicas, demostrando la correlación existente entre las variables de estudio. / This research work aims to analyze the impact of the management of accounting fixed assets in financial decision making in the companies of the fishing sector associated with the National Fisheries Society of Peru in 2018. Due to the fact that in this sector the companies They use fixed assets throughout the entire capture, production and finished product process. Companies in the fisheries sector focus their operations on the basis of fixed assets for this reason a relevant factor to consider is the management of fixed assets, whose purpose is to mitigate the inherent risks that they present throughout their life cycle. Based on the correct application of the fixed asset, it is intended that companies in this industry have efficient asset management, more reliable financial information, improve financial indicators, among others. All this allows management to make more accurate financial decisions based on economic reality. The following thesis work is intended to demonstrate whether there is an impact between the management of accounting fixed assets and the making of financial decisions, so that companies in the sector identify these possible advantages and can optimize their processes. As a result of the investigation, the objectives and hypotheses were validated, both general and specific, demonstrating the correlation between the study variables. / Tesis

Thesis (MComm (Business Management))--Stellenbosch University, 2008. / Universities manage their administrative and financial operations traditionally by means of cost centres in the form of faculties, departments and divisions. In these cost centres financial performance is purely measured by comparing actual expenses with drawn up budgets. During performance measurement only direct costs allocated to cost centres are taken into account. Often, indirect costs are not taken into account which leaves an erroneous impression about the real cost of a certain cost centre. However, it is of importance for education managers to take cost management into consideration as a primary tool to manage institutions of higher education. Accurate cost information is an indispensable management aid, especially in a changing and dynamic environment. During budget allocations mostly only direct costs are taken into account. This also happens when the financial performance of academic departments, faculties and other entities are measured. The utilisation of a full cost approach could add substantial value to current management information. The starting point of this study is by placing a perspective on problems arising from the utilisation of cost allocation techniques by means of a case study from which activity based costing and responsibility centre management can solve the problem. Throughout this study it was attempted to emphasise the relevance between activity based costing and responsibility centre management and the focus was on how both budget allocation models could be applied in an integrated context. During the allocation of income and indirect costs the question normally arises on which basis these components are to be allocated to faculties and departments at a university. Attention has been given to both these components to establish which method / basis is the most applicable for the allocation thereof. The aim was to generally keep cost drivers as simple as possible. The cost drivers used need to bear the approval of deans to ensure the credibility of the budget allocation model. However, cost drivers could well be investigated continually to consider their applicability against alternative cost drivers. The allocation of budget amounts to faculties stemming from the main budget of a university is normally a dilemma. Therefore, a budget allocation model has been developed taking the financial performance of faculties into consideration to determine the budget allocation of each individual faculty.

The master´s thesis is focused on application of Management Control System in company especially on planning and analysis of deviations. In theoretical part of the thesis will be described basic charakteristic and terms and will be used continualy in the analytical part. In this part Honeywell s.r.o. will be described and analyzed its current situation and methods for planning costs. Then will be analyzed and interpreted deviations based on actual data in MS Excel. In the proposal part will be propose actions to improve the current situation in the form of implemetation new program MS Power BI or Tableau into controlling team.

The master´s thesis is focused on application of Management Control System in company especially on planning and analysis of deviations. In theoretical part of the thesis will be described basic charakteristic and terms and will be used continualy in the analytical part. In this part Honeywell s.r.o. will be described and analyzed its current situation and methods for planning costs. Then will be analyzed and interpreted deviations based on actual data in MS Excel. In the proposal part will be propose actions to improve the current situation in the form of implemetation new program MS Power BI or Tableau into controlling team.