Reporting a controlling v nadnárodní společnosti

The thesis on the topic of "Reporting and controlling in a multinational company" deals with the role reporting and controlling play in the decision-making of the company's management and in the evaluation of business performance. The aim is to describe the reporting and controlling methods as applied in practice of a multinational group of companies, to analyze the categories and the indicators used and to assess their information value with regards to the management decision-making process. Once the concept and function of reporting and controlling theoretically defined, the reporting process and its outcomes are described with the company Alcatel-Lucent as an example. Furthermore, the thesis focuses on the structure of a profit and loss statement as used for management purposes in Alcatel-Lucent and the content and information value of all P&L accounts. Finally, a few examples of reports provided on demand to the top management are presented.