MOTIVATIONS TO THE DEVELOPMENT OF A MODEL OF DATAWAREHOUSE FOR THE INDUSTRIAL DISTRICTS
In a generalized manner it is not possible to define an only outline of reporting that the business truths
go well for all.
In the traditional approach it is possible to find various points of force and al time same of weakness.
The model classic previews the fixation of objects to you generates them, accumulates to you to business level, of yield
or profit, which the ROI or the ROE, and their decomposition in economic sottobiettivi assigns several to the centers of
responsibility (centers of cost, revenue and profit), of glare to that it is the organizational structure of the company.
From this drift that a structure of reporting traditional is focused on economic parameters on which the profit of the
short period depends.
The points of force of the model are:
- I use of an only parameter with synthesis characteristics, for every objective;
- direct and immediate tie with the profit;
- easy reperibili information in the accounting methods;
The mancanze, that they become more and more important in the contemporary enterprise, are:
- inability to synthetize some variable managerial important ones, like as an example the quality of
product or service, the degree of innovation and the image, that they are the true factors of happening of the modern enterprise;
- excessive emphasis on the short period where, instead, the measurement of the performances has great importance on
medium-along period;
- too much sector risk of management. This problem is reflected of the old corporate structure
modeled on the functions (accounting, production, warehouse, planning.), rather than oriented to the business process,
that it cross-sectionally proceeds along all the functions. That attention to variable that they are involved
the single centers, neglecting interrelations between the business units is only lend; in this way it is succeeded to
obtain an only local improvement and not of the company in its complex.
"the budgetaria" programming, the reporting
directional, the economic-financial indices, that they are to the base of the model classic, were already use you in the
first half of the past century. From then it has been a strong change in the corporate structures, above all in the
barycentre of the patrimonial structure of many organizations.
In last the two decades the weight of the assets
intangible on the total economic value of enterprise has gone considerably increasing.
Parallel the strategic importance of the immaterial resources has grown also, that all the industrial fields are committees
to more assume a focale role for the companies evolute in the competitive truths nearly and of the services.
And therefore paradoxical that, of against, takes place in very many companies a evident delay in the adaptation of the
techniques of control/appraisal of the management.
For these limits it has been attempted to redesign the system
of reporting placing side by side to the traditional system, that it proposes the indices of profit, other parameters
not only quantitati to you and not only monetary in order to embrace all the critical managerial dimensions;
- as an example in order to maintain under control the quality to the percentages of refuse and the rendered number
are analyzed of, in order to test the goodness of the suppliers monitorano the times of delivery and the flexibility of mix.
CONTAINED And CHARACTERISTIC Of The NEW SYSTEMS OF REPORTING
Today, the companies stretch to introduce in the systems of reporting the analysis of the critical
factors us of happening, that is all those variable indicative for the happened one of a company.
Draft of the variable ones
that they assure the competitive advantage in along period and whose control concurs good performances with the enterprise.
These key factors are measured through the pointers key (Key Indicator Performance), the whose fundamental aim is that one to
signal to the management like is behaving the company and like every Center of Responsibility is moving.
These pointers must
have of the peculiarities that of it concur a corrected operation and that of it they guarantee the goodness.
They have been some characterizes three to you:
- Frequency; the tendency, most important, that it is found is that one of I use of managed generating instruments
of report from the same utenti/decisori that allow an aperiodicity of the reporting, the so-called ad hoc report, which
they place side by side traditional reports the periodic ones, with frequency that is function of the rhythm with which
they take various decisioni.La the frequency, in a generalized manner, is as well as greater how much the more diminishes
the level of decisional responsibility. For the high direction salaries can be enough reports, while a decisore that works
on the line has need of at least every day modernizations. In a generalized manner, the frequency depends also on the
critic of the monitoration area, and on the cost of obtaining of the information of the reports.
- Timeliness; to null it
serves to establish of the short intervals of time if then the instruments of control and those informed to you, are
not in a position to supplying give to you in time. The risk would be run to supply the reports time outside, for decisions
that in truth already have been taken. This problem is slowly disappearing, just with the introduction of new computer science
technologies, which allow an analysis nearly in real time, to more and more low costs. The companies that do not use the
new technologies have still this problem in important dimensions.
- Shape; the shape of the report assumes remarkable
importance: it represents, in fact, an instrument of communication in a position to emphasizing and correctly addressing
the messages contained in the system. It is necessary that the information are important, reliable and timely, but above
all clear and comprehensible. That several shapes of represent exist (to tabellare, novellistic, graphical
and miscellanea) that they can be interchanged.
To these first three property I would add, my opinion, also following:
- Personalizations; it is important that the single reports are rapportati to the single customer, than the
standardization is used less possible and that every person can have use of of the information of which really has need,
neither in more, neither in less.
- Catching; the new systems of report are closely legacies to the business nets, that they
allow the immediate shipment of report the standards, and the acquisition in times of the order of the minuteren of reports
personalizes (via e-mail or remote sharing to you).
All the illustrated characteristics over make yes that the report
it is powerful and effectively useful means to the decisional system. These requirement that I have listed, cannot more being
satisfied with paper, pen and calculator, but only through the new computer science technologies, that they allow the
contemporary management of million give to you.