The enterprises reporting system clasterization for necessities of management

The efficiency of any business entity primarily depends on the rationality of its management. It is proved that it is on the basis of internal reports that management decisions are developed, adopted and adjusted. Therefore, the defining place in the enterprise management system is occupied by its subsystem of internal and external reporting. To prepare and to adopt effective management decisions, reliable and complete information about the state and effectiveness of the enterprise various processes is needed. Such information is obtained by the manager only on the basis of reporting documentation that is formed and moves within the flow of information exchange at the enterprise. At the same time, from the whole set of reporting information, the functional manager needs only a part that corresponds to his specialization and the level of management decisions. To protect the manager from overload with unnecessary non-core information and to provide him with exactly the information he needs to make effective management decisions, there is a need to divide the total set of reporting data of the enterprise into separate specific groups – clustered. The approach to clustering the reporting documentation, grounded in this article, which is depending on the special and specific management functions and on the levels in the system occupied by the manager, allows to optimize the composition and scope of that documentation at the enterprise. According to the proposed clustering approach, the reporting information is divided into local and general. Local reporting documentation of the enterprise includes specific differentiated indicators and information data on the current state and efficiency of individual operations and works of business processes. The general is built by summarizing the sets of local indicators and information data, that is, it already applies to groups or complexes of works of these processes. The main requirement for reporting information in designing its composition and content depending on the levels and specialization of the enterprise superiors – is the use of well-known, at least among functional managers, and clear indicators and information data.