Def: " The directional Reporting is constituted from those with of statements, tables and diagrams, opportunely structured, for area of responsibility and objects of the control, that they put to comparison, normally, effectively give you consuntivati with those programmed ones, with the objective to evidence to the direction and to management the respect of it objects to you programmed, to identify the eventual causes of movement, to favor the adoption of eventual corrective actions and consequently to estimate the performances of several the responsibles operated to you ".

The employment of the reporting in the business strategies has the objective to confer to managers the possibilities to verify, anytime, the effective validity of the planned actions and, in the case of replies denied to you, to supply elements useful to the search of the causes and to suggest corrective actions.
The contemporary enterprises face one complex competitive truth and, often, in fast evolution; just for this, they face the risk to see the hypotheses old on the strategies of market that had been made during programming and have therefore the necessity to change them quickly, for being able to take advantage of the new opportunities or in order to be confronted with scenes not positive you.
This risk tramuta in certainty the how much the more market is unstable, therefore it is a lot important, for the decisive ones, to acquire a natural predisposition to the so-called organizational learning, that it means to acquire the ability to reconsider all critically the made choices, also changing in radical way the same mechanisms of decision and rules of management (is a cognitive mechanism based on a simple model feedback, that is as it increases to the experience the model comes corrected and improved).

In fact, in the companies they come fixed of in the long term objects (mission and planning to you), while for the program of verifications they come introduced of objects to you intermediate (milestones), that they concur of the adapted verifications.
The choice of the intermediate ones already shapes, of fact, one knowledge of the change of performance and the emergency of having see again the targets specific.
This cyclical mechanism of programming, control of the milestones, correction, is very famous like Management Performance.
The short way in order see again and to control objects to it to you intermediate, is that one of monitorare the pointers continuously key (Key Indicators Performance) that they allow to control the course of the performances (gap analysis) and to confront the KPI with the acceptable values (benchmarking) in order to guarantee the good course of the business business and to pursue of the coherent strategies with the mission.