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This graduation theses deals with the questions of the reporting in todays conditions of business. It is concerned with the meaning, sense and development and its relation to accounting and controlling. It pays attention to various classification of reporting, especially to internal and external reporting. It focuses on potential users of reporting and especially on its instruments. The graduation theses explains the principle of International Accounting Standard 11. The aim of the practical part of this theses is the description of the reporting system in the concrete company. It concentrates on the tools of the internal reporting in one division of the company. It presents the instruments of the internal reporting. It focuses on the purpose of individual reports, users of these reports and key figures that are reported in these reports.