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Informes decisivos para el Management

Informes decisivos para el Management


Mejores Grficos

Dipl.-Ing. Dietmar Pascher | Controller Akademie AG | Rolf Hichert


Controller Akademie International
Unternehmenssteuerung in der Praxis

Report Page 27
Graphical display of the development of net sales (in mill. EUR)

Food Division
Net Sales Belgium (mill. !)
Mio !
20

19,2

15
10

19,9

Mio !
20

ne
ga
tiv
o

18,9

10,3
7,1

5
2009

2010

2011

2012

Food Division
Net Sales Sweden (mill. !)
Mio !
20

lo

16,5

10

mp

Food Division
Net Sales Switzerland (mill. !)

15

9,9
6,2

eje

19,1

20,5
16,0

15,4

2009

2010

2011

2012

Food Division
Net Sales USA (mill. !)
Mio !
20

18,7

18,6

20,3

11,8

Belgium

15

15

10

10

Switzerl.

Sweden

2009

2105

2011

2012

2009

2010

2011

2012

USA

Remarks: None

d.pascher@controllerakademie.de

www.controllerakademie.de

Informes decisivos para el Management


No marcos
alrededor de valores

No pseudo-3D
Report Page 27

No
decoracin

Graphical display of the development of net sales (in mill. EUR)


"Food

No marcos y
bordes

Division es
un ttulo

Food Division
Net Sales Belgium (mill. !)

Mio !
20

No colores sin
15
significado 10

19,2

Food Division
Net Sales Switzerland (mill. !)

19,9

"Mill. ! es
reduntante

6,2

10,3
7,1

10
5

2009

2010

2011

2012

Food Division
Net Sales Sweden (mill. !)
Mio !
20

18,9

19,1

16,0

15,4

2009

2010

2011

Mio !
20

18,7

18,6

No lineas
horicontales

2012

No ejes
verticales (Y)

Food Division
Net Sales USA (mill. !)

20,5

Net Sales es
un ttulo

16,5

15

9,9

5
0

Mio !
20

20,3

11,8

Belgium

15

15

10

10

Switzerl.

Sweden

2009

2010

2011

2012

2009

2010

2011

2012

No fuente con
serifs Remarks: None

USA

No use
leyendas

Food Division
Net Sales in mill. EUR
Belgium

Switzerland
19,2

19,9

18,9
16,5

9,9

10,3

6,2

2009

7,1

2010

2011

2012

Sweden
19,1

2009

2010

2011

2012

USA
20,5

18,7

18,6

20,3

16,0

15,4

11,8

2009

2010

2011

2012

d.pascher@controllerakademie.de

2009

2010

2011

2012

www.controllerakademie.de

Informes decisivos para el Management

In year 9 (Budget) we plan a budget increase


of six percent
AFG Division
Net Sales in mill. EUR
Year 1 Year 9 (Budget)

6 Logotipo ?
1 Mensaje

2 Ttulo

5 Acentuacin
402

388

366
330

333
307

+6%

327

309

305

3 Grfico

Budget

4 Pie de pgina

Source: Published Yearly Reports year 1 to year 8 (nominal) and Budget

El management entiende el informe rpido,


si usamos una notacin consistente
Conceptual

Sales
in Euro/Period

Prices, Costs
in Euro/Unit

Production
in units

Headcount
in FTE

Percentages
as Rentabilities

ACT

ACT BUD

d.pascher@controllerakademie.de

www.controllerakademie.de

Informes decisivos para el Management


Informes con mucha informacin permiten entender el negocio entero
y comparar diferentes unidades
Profit by Divisions in mill. EUR
Offices Europe Q1

A1
BX
C1
C2
DL
DM
GA
GB

A1
B1
B2
C1
C2
DA
DB
S

BX
C1
C2
DL
DM
GA
GB

41

10
9

DL

DM

12

23

BX
C1

C2

12

DL

4
25

GB
Frankfurt

-12

-6
-12

A1

3
44
9

DM

A1

-4

BX

-9

C1

C2

DL

DL

12

DM

3
22

GB
Salzburg

GB
St. Gallen

3
22

GA
GB
Wien

Nrnberg

-4
-5
-6
7
-5
5

DM

-6
-3

GA

C2

-5

DL

44

DL
DM
GA

-23

C1

11
3

C2

GB
Mnchen

-10

BX

11

C1

GA

-3

GA

6
7

C2

29
34

DL

GB
Innsbruck

52
-12

C1

37

DM

-6
-3

Essen

A1
BX

C2

12

BX

45

C1

-4
-7

A1

8
9
10
7
10

GB
-23
Dsseldorf

A1

DM

32GA
12

GA

BX

12
14
18

DM

-3

GB
Bern

-5
-6

-8

DL

GA

22

GB
Berlin
A1
34

-3

DL

GA

C2

DM

C1

-5

C2

12
-6

BX

C1

40

C2

A1

3
-1

BX

12

C1

-8

A1
B1
B2
C1
C2
DA -11
DB
-3
S

A1

13

BX

12
10

A1
B1
B2
C1
C2
DA
DB
S
A1

A1

-4
-1

-5
-9

Zrich

Source: T56 vom 23.4.

eje

Company: ALPHA AG

Type of report: Variances LY-ACT-BUD

Unit: Total Net Sales

Actual month:

mp

Date:

lo

ne
ga
tiv
o
6th of May

April

Development of branches in D-A-CH


Act Last Year

Budget

Act

Region

Variance
EUR

Total

Act/Act Last year

EUR

EUR

Act/Budget
Var. in %

EUR

13623362

13330151

5857553
3351702
1653830
1588177

3038115
3821627
1957888
1084500

4493907
2002859
1238448
1294517

12451262

9902129

9029731

1581124
616595

1032335
663252

1215568
675341

Subtotal Austria

2197719

1695587

1890908

Subsidary Zrich
Subsidary Lausanne

1655555
972521

1430615
595031

1997509
412003

341954
-560518

20,65%
-57,64%

2628077

2025646

2409512

-218565

-8,32%

Subtotal Germany
Subsidary Wien
Subsidary Bregenz

Subtotal Switzerland

Responsible: Peter Maier, CFN, Tel. 0956, peter.maier@alpha.com

d.pascher@controllerakademie.de

Var. in %

EUR

17277057

Subsidary Hamburg
Subsidary Mnchen
Subsidary Mnchen
Subsidary Dresden

Variance

-3946907 -22,84%

-293212

16.60%

-23,28%
-40,24%
-25,12%
-18,49%

1455792
-1818768
-719440
210017

47.92%
-47,59%
-36.75
19.37%

-3421531 -27,48%

-1363646
-1348843
-415382
-293660

-872398

-9.66

-23,12%
9,53%

183233
12088

17.75%
1.82%

-306811 -13,96%

195321

10.33%

566894
-183028

39.63%
-30,76

383866

15.93%

-365556
58745

KR-01 Page: 56

www.controllerakademie.de

Informes decisivos para el Management


No use terminos como unidad,
valor, estructura, desarollo etc.

No fuente como serifs

No sunrayado si no hay
sigificado

Company: ALPHA AG

Type of report: Variances LY-ACT-BUD

Unit: Total Net Sales

Date:

6th of May

April

Actual month:

Development of branches in D-A-CH

EUR es parte del ttulo

Act Last Year

Budget

Act

Region

Total tiene un nombre!

Act/Act Last year


Variance

EUR

Total

EUR

EUR

Act/Budget
Presantacin
en mil Euros
mas
que
suficiente para
un
Var. in % Variance
Var. in %
reporte de management

EUR

EUR

17277057

13623362

13330151

5857553
3351702
1653830
1588177

3038115
3821627
1957888
1084500

4493907
2002859
1238448
1294517

12451262

9902129

9029731

1581124
616595

1032335
663252

1215568
675341

Subtotal Austria

2197719

1695587

1890908

Subsidary Zrich
Subsidary Lausanne

1655555
972521

1430615
595031

1997509
412003

341954
-560518

20,65%
-57,64%

2628077

2025646

2409512

-218565

-8,32%

Subsidary Hamburg
Subsidary Mnchen
Lineas
adicionales ayudan
Subsidary Mnchen
a ler las informaciones
Subsidary Dresden

Subtotal Germany
Subsidary Wien
Subsidary Bregenz

Subtotal Switzerland

-3946907 -22,84%

-293212

16.60%

-23,28%
-40,24%
-25,12%
-18,49%

1455792
-1818768
-719440
210017

47.92%
-47,59%
-36.75
19.37%

-3421531 -27,48%

-1363646
-1348843
-415382
-293660

-872398

-9.66

-23,12%
9,53%

183233
12088

17.75%
1.82%

-306811 -13,96%

195321

10.33%

566894
-183028

39.63%
-30,76

383866

15.93%

-365556
58745

Responsible: Peter Maier, CFN, Tel. 0956, peter.maier@alpha.com

KR-01 Page: 56

Notacin unificado para


regiones, sucursales,
divisiones
Con alineacin a la derecha
de los ttulos de columnas
pueda evitar los bordes
verticales

No sombra, trama, relleno sin


sigificado

No cambie el
concepto de las
columnas sin noticia

Necesita dos digitos


despieus del coma??

Acentuacin adicional ayuda


en listados con muchas
pginas

ALPHA AG
Net Sales in Mill. EUR
Regions in D-A-CH

Varaiance report LY-ACT-BUD

LY
Region
!
!

6th of May

January ! April
ACT - LY
var

of LY

ACT

ACT - BUD
var of BUD

Hamburg
Mnchen
Dsseldorf
Dresden

5.9
3.4
1.7
1.6

-1.4
-1.3
-0.4
-0.3

-23%
-40%
-25%
-18%

4.5
2.0
1.2
1.3

1.5
-1.8
-0.7
0.2

Germany

12.5

-3.4

-27%

9.0

Wien
Bregenz

1.6
0.6

-0.4
0.1

-23%
10%

Austria

2.2

-0.3

Zrich
Lausanne
Switzerland

1.7
1.0
2.7
17.3

D-A-CH

48%
-48%
-37%
19%

3.0
3.8
2.0
1.1

-0.9

-10%

9.9

1.2
0.7

0.2
0.0

18%
2%

1.0
0.7

-14%

1.9

0.2

10%

1.7

0.3
-0.6
-0.2

21%
-58%

0.6
-0.2
0.4

40%
-31%

-8%

2.0
0.4
2.4

16%

1.4
0.6
2.0

-3.9

-23%

13.3

-0.3

2%

13.6

Responsible: Peter Maier, CFN, Tel. 0956, peter.maier@alpha.com

d.pascher@controllerakademie.de

BUD

!
!

KR-01 Page: 56

www.controllerakademie.de

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