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52% OF RESPONDENTS KEEP THE SAME
INDICATORS FOR THEIR REPORTING
Fig. 16 Contribution of operational staff to budgeting
Regarding the financial indicators used in the budget, 60% of companies establish a balance sheet and a cash flow
statement in addition to P&L, which entails a slight increase compared with 2014 (+5 pts).
͞We speŶd oŶe ŵoŶth to Đlose the ďudget, iŶĐludiŶg ŵeetiŶgs with
the operational staff, followed by a week dedicated
to data consolidation. We are currently leading a project for a common budget tool.
͟
Sabine Schmitt
, Management Control Manager, Burkett
–
Germany
Reporting content is stable
For 52% of the respondents, the number of indicators in the reporting remain the same as the previous year. We find
an increase in the number of indicators for 31% of respondents vs. 14% in 2014, particularly in France (37% of
respondents). We also note that the high-growth companies (revenue growth> 10%) are more likely to increase the
content of their reporting (nearly 41% of respondents).
In contrast, only 5% of respondents have deleted indicators in their reporting, vs. 41% in 2014, which was a year of
stabilization after increasing the number of indicators for 2 years.
Fig. 17 Reporting content over the years
0%
20%
40%
60%
80%
100%
2015
2014
2013
2012
Suppressed indicators
Additional indicators
Indicators replacement
Unchanged
IAFEI Quarterly | Special Issue | 21