Methodological issues of management reporting systems design

Abstract

The article presents the methodological considerations of management reporting systems design. In the first part of the paper the nature and scope of management reporting were concisely explained, and moreover the role of this form of reporting information in the field of management accounting was elaborated. Then the rules of creating management dashboards and scorecards as well as the procedure of pre-implementation analysis that should be followed while designing a management reporting system were discussed. In the second part of the article the most important rules for the implementation of internal reporting with particular regard to contingent factors were described. Considerations conducted in the article are summarized with a discussion of the issues related to the design of key performance indicators starting from the identification of the business objectives and critical success factors and ending with the regular update of a set of metrics. (English) [ABSTRACT FROM AUTHOR]