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Reporting & Communication Visualisation of Reports
CA-Seminar Program Stage III / Chapter III B 1 © PAPERS OF CA CONTROLLER AKADEMIE AG
� The 7 SUCCESS-Rules of Prof. Rolf Hichert are the basis of good and successful business communications. • SAY: Deliver Messages
Messages make the difference between statistics and reports. Messages inform the receivers of reports what is important. It is like a good headline in the newspaper.
• UNIFY: Standardize Content
Equal contents have to look the same. Which means: what is not equal, never looks the same! So sales development has to be visualized differently to a personnel development. Apples do not look like bananas and this is a great help when you are shopping in the market.
• CONDENSE: Concentrate Information
A picture tells more than 1000 words. Do our business charts tell us more than 1000 words or do the rather need 1000 words to be explained? Only with high information density we can understand complexity and find important correlations.
• CHECK: Ensure Quality
Data must be accurate and reports automized to avoid mistakes by past and copy. Using visualization we have to make sure that figures are still comparable and avoid scaling manipulations.
• ENABLE: Implement Concept
Put into practise the mentioned rules. This needs a good planning, because people do not like changes. Therefore provide managers with alternative prototypes.
• SIMPLIFY: Avoid complication
We want to increase readability by avoiding „noise – no information" and redundancy of information.
• STRUCTURE: Group content
Prof. Hichert observed that many reports have no logical structure, which makes it hard to understand.
The following pages show HI-Chart SUCCESS examples from the seminar Management Reports.
SUCCESS – Reporting rules
Reporting & Communication
Visualisation of Reports
2 CA-Seminar Program Stage III / Chapter III B
© PAPERS OF CA CONTROLLER AKADEMIE AG
Notes:
Reporting & Communication Visualisation of Reports
CA-Seminar Program Stage III / Chapter III B 3 © PAPERS OF CA CONTROLLER AKADEMIE AG
15,419,1
20,5
16,018,7 18,6
20,3
11,8
2009 2010 2011
6,29,9
19,2 19,9
2012
16,518,9
10,37,1
2009 2010 2011 2012
2009 2105 2011 2012 2009 2010 2011 2012
20
0
10
15
5
Mio €20
0
10
15
5
Mio €
20
0
10
15
5
Mio €20
0
10
15
5
Mio €
Remarks: None
Report Page 27
Graphical display of the development of net sales (in mill. EUR)
Food DivisionNet Sales Sweden (mill. €)
Food DivisionNet Sales USA (mill. €)
Food DivisionNet Sales Switzerland (mill. €)
Food DivisionNet Sales Belgium (mill. €)
Belgium
Switzerl.
Sweden
USA
15,419,1
20,5
16,018,7 18,6
20,3
11,8
2009 2010 2011
6,29,9
19,2 19,9
2012
16,518,9
10,37,1
2009 2010 2011 2012
2009 2010 2011 2012 2009 2010 2011 2012
20
0
10
15
5
Mio €20
0
10
15
5
Mio €
20
0
10
15
5
Mio €20
0
10
15
5
Mio €
Remarks: None
Report Page 27
Graphical display of the development of net sales (in mill. EUR)
Food DivisionNet Sales Sweden (mill. €)
Food DivisionNet Sales USA (mill. €)
Food DivisionNet Sales Switzerland (mill. €)
Food DivisionNet Sales Belgium (mill. €)
Belgium
Switzerl.
Sweden
USA
Omitdecoration
Avoidlegends
Omit pseudo -3D
Omit framesand borders
No framesarround values
Omitgrid lines
Omit colors
"Mio. €" is titleinformation
"Food Division" istitle information
OmitY axes
„Net Sales“ istitle information
Dietmar Pascher Source: Hi-Charts
Seminar Management- Reports H+P
Reporting & Communication
Visualisation of Reports
4 CA-Seminar Program Stage III / Chapter III B
© PAPERS OF CA CONTROLLER AKADEMIE AG
2009 2010 2011 2012
Belgium Switzerland
Sweden USA
2009 2010 2011 2012
2009 2010 2011 2012 2009 2010 2011 2012
15,419,1
20,5
16,018,7 18,6
20,3
11,8
6,29,9
19,2 19,916,5
18,9
10,37,1
Food DivisionNet Sales in mill. EUR
1 2 3 4 5 6 7
307 309333
402
305327
366
330
8 Budget
388
3 Chart
2 Title
4 Foot Note
5 Accentuation
+6%
In year 9 (Budget) we plan a budget increaseof six percent
AFG DivisionNet Sales in mill. EURYear 1 – Year 9 (Budget)
Source: Published Yearly Reports year 1 to year 8 (nominal) and Budget
1 Message
Avoid complication Deliver messages
Reporting & Communication Visualisation of Reports
CA-Seminar Program Stage III / Chapter III B 5 © PAPERS OF CA CONTROLLER AKADEMIE AG
Prices, Costsin Euro/Unit
Productionin units
Headcountin FTE
Percentagesas Rentabilities
Salesin Euro/Period
ACT
ACT -BUD
Conceptual
Managers can only understand the shown information quickly (like road maps) if we use a consistent notation
Source: T56 vom 23.4.
Essen
Nürnberg
Zürich
A1B1B2C1
DA
S
C2
DB
A1B1B2C1
DA
S
C2
DB
A1B1B2C1
DA
S
C2
DB
1341
1240
109
322
A1
BX
C1
C2
DL
DM
GA
GB
-4-1
1210
3-8
312
A1
BX
C1
C2
DL
DM
GA
GB
3-1
3-5-3
3-3
6
A1
BX
C1
C2
DL
DM
GA
GB
12-6
8-8
1214
18-23
A1
BX
C1
C2
DL
DM
GA
GB
52-12
113
449
322
A1
BX
C1
C2
DL
DM
GA
GB
45-6
-1237
2934
-3-10
A1
BX
C1
C2
DL
DM
GA
GB
-5-6
-12-4
-712
-6-3
A1
BX
C1
C2
DL
DM
GA
GB
3423
512
425
3212
8910
710
-113
-3
A1
BX
C1
C2
DL
DM
GA
GB
67
113
449
322
A1
BX
C1
C2
DL
DM
GA
GB
-23-4
-95
-512
-6-3
A1
BX
C1
C2
DL
DM
GA
GB
-4-5-6
7-5
5-5
-9
A1
BX
C1
C2
DL
DM
GA
GB
Bern DüsseldorfBerlin
St. Gallen WienSalzburg
Innsbruck MünchenFrankfurt
Profit by Divisions in mill. EUROffices Europe Q1
Business charts with high information density give a better overviewby allowing comparisons
Standardize content Concentrate information Ensure quality, avoid incorrect scaling
Reporting & Communication
Visualisation of Reports
6 CA-Seminar Program Stage III / Chapter III B
© PAPERS OF CA CONTROLLER AKADEMIE AG
Company: ALPHA AG Type of report: Variances LY-ACT-BUD Date: 6th of May
Unit: Total Net Sales Actual month: AprilDevelopment of branches in D-A-CH
Act Last Year Budget Act Act/Act Last year Act/Budget
Region Variance Var. in % Variance Var. in %
EUR EUR EUR EUR EUR
Total 17277057 13623362 13330151 -3946907 -22,84% -293212 16.60%Subsidary Hamburg 5857553 3038115 4493907 -1363646 -23,28% 1455792 47.92%Subsidary München 3351702 3821627 2002859 -1348843 -40,24% -1818768 -47,59%Subsidary München 1653830 1957888 1238448 -415382 -25,12% -719440 -36.75Subsidary Dresden 1588177 1084500 1294517 -293660 -18,49% 210017 19.37%Subtotal Germany 12451262 9902129 9029731 -3421531 -27,48% -872398 -9.66Subsidary Wien 1581124 1032335 1215568 -365556 -23,12% 183233 17.75%Subsidary Bregenz 616595 663252 675341 58745 9,53% 12088 1.82%Subtotal Austria 2197719 1695587 1890908 -306811 -13,96% 195321 10.33%Subsidary Zürich 1655555 1430615 1997509 341954 20,65% 566894 39.63%Subsidary Lausanne 972521 595031 412003 -560518 -57,64% -183028 -30,76Subtotal Switzerland 2628077 2025646 2409512 -218565 -8,32% 383866 15.93%Responsible: Peter Maier, CFN, Tel. 0956, [email protected] KR-01 Page: 56
negative example
Company: ALPHA AG Type of report: Variances LY-ACT-BUD Date: 6th of May
Unit: Total Net Sales Actual month: AprilDevelopment of branches in D-A-CH
Act Last Year Budget Act Act/Act Last year Act/Budget
Region Variance Var. in % Variance Var. in %
EUR EUR EUR EUR EUR
Total 17277057 13623362 13330151 -3946907 -22,84% -293212 16.60%Subsidary Hamburg 5857553 3038115 4493907 -1363646 -23,28% 1455792 47.92%Subsidary München 3351702 3821627 2002859 -1348843 -40,24% -1818768 -47,59%Subsidary München 1653830 1957888 1238448 -415382 -25,12% -719440 -36.75Subsidary Dresden 1588177 1084500 1294517 -293660 -18,49% 210017 19.37%Subtotal Germany 12451262 9902129 9029731 -3421531 -27,48% -872398 -9.66Subsidary Wien 1581124 1032335 1215568 -365556 -23,12% 183233 17.75%Subsidary Bregenz 616595 663252 675341 58745 9,53% 12088 1.82%Subtotal Austria 2197719 1695587 1890908 -306811 -13,96% 195321 10.33%Subsidary Zürich 1655555 1430615 1997509 341954 20,65% 566894 39.63%Subsidary Lausanne 972521 595031 412003 -560518 -57,64% -183028 -30,76Subtotal Switzerland 2628077 2025646 2409512 -218565 -8,32% 383866 15.93%Responsible: Peter Maier, CFN, Tel. 0956, [email protected] KR-01 Page: 56
Negative example
We rarely need twodigits after the point
Do not underline if there is no meaning
Try to avoid frames, shadowsand pattern
Omt terms like unit, value, date, structure, developmentetc..
No fonds like serifs
Presentation in thousandEURO should be good enough for a managementreport
Clear columnconcept: Last year, Act, Budget
EUR is title information
Consistent notation forregions, subidaries, branches
Using right justified columnheadings we can avoid thegrid lines
Extra lines increasereadablity
Avoid „(Sub)total“
SUCCESSHI for tables
Reporting & Communication Visualisation of Reports
CA-Seminar Program Stage III / Chapter III B 7 © PAPERS OF CA CONTROLLER AKADEMIE AG
In long listings an additional accentuation at the outsideborder is very helpful
ALPHA AG Varaiance report LY-ACT-BUD 6th of May
Net Sales in Mill. EUR January ─ AprilRegions in D-A-CH
LY ACT - LY ACT ACT - BUD BUDRegion var of LY var of BUD
Hamburg 5.9 -1.4 -23% 4.5 1.5 48% 3.0█ München 3.4 -1.3 -40% 2.0 -1.8 █ -48% 3.8█ Düsseldorf 1.7 -0.4 -25% 1.2 -0.7 █ -37% 2.0
Dresden 1.6 -0.3 -18% 1.3 0.2 19% 1.1Germany 12.5 -3.4 -27% 9.0 -0.9 -10% 9.9
Wien 1.6 -0.4 -23% 1.2 0.2 18% 1.0Bregenz 0.6 0.1 10% 0.7 0.0 2% 0.7Austria 2.2 -0.3 -14% 1.9 0.2 10% 1.7
Zürich 1.7 0.3 21% 2.0 0.6 40% 1.4Lausanne 1.0 -0.6 -58% 0.4 -0.2 -31% 0.6Switzerland 2.7 -0.2 -8% 2.4 0.4 16% 2.0
D-A-CH 17.3 -3.9 -23% 13.3 -0.3 2% 13.6
Responsible: Peter Maier, CFN, Tel. 0956, [email protected] KR-01 Page: 56