|BLACHOVÁ MIKŠOVÁ Marcela||VSB - Technical university of Ostrava|
In practice reporting is very often confused with and called controlling. Controllers do very demanding administrative job and do not have real time for management of costs, they generally are reporters of data. Why the controlling activities are starting and ending on the reporting sheets? The reason is an increasing demand for information, shortening time for management decisions, complicated structure of big corporation, administration and loss of Top managers who are in touch with reality and problems of production plants . Why do they need to know on line the development of plants in daily, weekly, monthly reports and due to this information to arrange so many conference and video calls? Is it a rule that bigger the group the more complicated reporting is? Is it really necessary to do it for an efficient management? Where is the limit of an effective reporting? Many administrative controlling is inefficient at the moment when controllers lose the physical contact with plants, communication and spend more time by reporting than by supporting the local management. Among those activities is necessary to ensure a balance otherwise reporting loses efficiency as a management tool.