RecordtoReportTheExecutiveBoardisresponsiblefortheconduct,operationalandfinancialperformanceofanorganisation.Theseresponsibilitiesaredischargedby:clearlystatingtheshortandlongtermobjectivesoftheorganisation;clearlystatingthepolicyguidelineswithinwhichtheyexpectmanagementtooperate;definingthesystemforensuringthatmanagementactsinaccordancewiththeBoardsdirection;anddefiningproceduresformeasuringtheextenttowhichprogresstowardscorporateobjectivesisbeingachieved.ThevalueofinformationInorderfortheBoardtobeabletofunctioneffectively,informationiskey.ABoardwhichoperateswithinsufficientorinaccurateinformationwillbeunabletomonitortheorganisationeffectivelywithdecisionmakingbeingbasedonflaweddata.Underthisscenario,thereisasignificantriskthattheorganisationwillfailtomeetitslongtermobjectives.PostEnron,Qwest,WorldCometcExecutiveBoardscannotfailtoappreciatethattheirreportingimpactsnotonlyontheperformanceandfutureoftheirownorganisation,butcapitalmarketsasawhole.Highquality,transparentreportingwhichisbasedonrelevantfinancialandnon-financialvaluedriversiscriticalfordrivingcorporateperformanceaswellrestoringconfidenceinthemarkets.Thefirststeptowardsachievingthisistoimplementaframeworkofmanagementreportingwhichisbasedontimely,relevantandaccurateinformation.Thiswillenableeffectivedecisionmakingaswellasmeetingtheneedsofexternalstakeholders.ScopeofRecordtoReportThescopeofthispaperisthefinancialandnon-financialreportingresponsibilitiesoftheCFO/FD.Assuchitcovers:廣S梯ectio換n2:覺Boar房d/Di突visio允nal/冬cost焦c揮entre窯repo御rting鳴(alo械n永gwit虛happ污licat堂iono促fBus偽iness樸Inte學(xué)llige胳ncet鈴echni換ques)政Secti忍on3:折Gen牙eral此ledge求rand覆the么chart引ofa柴ccoun讓tsst撈ructu創(chuàng)re藥Secti里on4:鎮(zhèn)Mon擋then耳dclo道sean可dcon己solid赤ation振proc遲esses岡Secti熔on5:妖Sta甲tutor尊yre即porti饑ng頸Thep段aper消does抱notc拒over鹽th起erep液ortin點(diǎn)gres券ponsi拌b秒iliti跑esof依othe至rOpe洲r(nóng)atio殖nalE均xecut欄ives式(eg.著Sales朽,Log它istic狗s,CR柴M,Ma囑rketi單ng,H竭Retc互).紀(jì)Manag膀ement截repo闖rting撇Thep然urpos餐eof碼manag升ement侄info米rmati耀on賺Thep黎urpos磁eof標(biāo)manag粘ement戴info山rmati貞onis縮to:稈mo乘nitor粘prog猶ress液again港stco凱rpora泛teob頑j染ectiv糖esan栗dpla屯ns顯ide速ntify絞acti唉onsr送equir選edwh皇erea疫ctual標(biāo)perf松orman提ceis虎atv賞arian義cewi潔thex進(jìn)pecta逃tion籠TheB仗oard攝Repor示tis吹akey偷comp柏onent經(jīng)int奴hema尿nagem爸entr鄙eport暮ingh辛ierar片chy,把colla葉ting詞infor拌matio膝nacr進(jìn)ossa扯norg脅anisa頌tion削.Th針eBoa換rdRe吩port廁combi行nest巡heva情r匠ious綠opera懂tiona醋lact農(nóng)i寶vitie街sthr鵲ough機(jī)thec婚ommon南and幟objec碼tive晉mediu毀mof果finan洗ce(b滅eit上sterl炕ing,猶dolla里rset喉c).A掀good仆Boar僅dRep思o(jì)rtw甘illu熱ltima根tely農(nóng)drive匪deci請(qǐng)sion領(lǐng)makin蕩gand蜓a(bǔ)cti席ons,哲assis層ting另theo輛rgani緊satio進(jìn)nto個(gè)achie煌vei艱tssh展ort-t橫erma擁ndlo剛ngte憤rmob洋jecti廊v雹es.惹Assu淚chth寸eBoa蒜rd賞Repo撇rtsh火ould嫌provi圖deal位lthe編nece掘ssary摧info潮rmati杯onto施supp濁ortt血heBo費(fèi)ardi旱nful默filli第ngit司sres留ponsi朝bilit間ies.湊Ind富oing收soit美shou訊ldbe毛:搞Exter爺nally侮focu即sed秋Marke堅(jiān)topp務(wù)ortun喉ities鬼Threa隱ts被Compe綿titio忘n災(zāi)F籌orwar鄙dloo攔king豬Drivi豬ngvi池sion逼Align宏i優(yōu)ngop隙erati字onst犬ostr交a愁tegy賽Refin晨ings胸trate賺gyas牲requ釋ired令Chall隸engin餡gto綱them所anage添ment難team頑Drivi汗ngpe年rform映ance俗Quest木ionin妄gthe惡stat盛usqu皇o糕Under嘗stand扛inga痰ndma球nagin飯gris誼ks孔Manag浴ement恭repo希rting屑&op藥erati智onal旁repor川ting趙Ma聚nagem鐵entr舅eport賭ingi唐sab稱road失term遲w鬧hich龜maym賀eand乏iffer扎e具ntth釘ings覆todi遇ffere罷ntpe嶄ople.欄It歐is,t徒heref褲ore,廳neces瀉sary漿toun忍derst相andt擦hedi律stinc臣tion遞betwe脖en:濕manag視ement諷repo愧rting評(píng)asu油sedb稱ykey忘Exec造utive魄sand雄seni獎(jiǎng)orma福nagem病ent.斤Thes競erep厘orts艷areu澡sedt肢odr仆ived畏ecisi迎onma院king落andm貼easur福ewhe嶄t更hero至rnot鉗corp顫orate械刮objec掀tives匯are蓬being叢met.捧Thi日styp尿eof拉repor系ting跳needs魂tob外esal并ient,朗rele暢vant,胳cove瓜ring哪both爪finan懂cial拒andn獎(jiǎng)onfi施nanci鳳alcr豪iteri蹄a失manag看ement生repo門rting奧asu攤sedf侮orda貧yto盜dayo么perat尖ional凈purp題oses.停賢Examp移lesi激nclud體ecos殺tcen請(qǐng)trer燕eport考s始,hea托dcoun賠tana叨lysis乓,漁call演cent欣repe食rform位ance既etc.擋The居sere收ports屬are冊(cè)data彼drive廈nand典enab贊lema壽nager齊sto旺revie盛wdel灌ivery程oft招heir選curre陣ntre壽spons嗓ibili郊ties.男The獅sere據(jù)ports膏shou民ldbe收stan旁dard蒜inth呼eirp嫩resen許tatio貸nand冊(cè)del震ivere洪dwit捧hinm馳inima慶lint耍erven今tion以o抓rove狼rhead圣.Th方isty慕p判eof喝repor暈ting君isde坦scrib戚edas頸益“享opera霉tiona遣lrep勿ortin飯g屬”萬Thef叼ocus慘ofth材ispa慈peri摔sthe海Exec桂utive娃styl街eman輔ageme笑ntre緩porti銷ng剛Desig缸npri堂ncipl屢esin臣Mana對(duì)gemen吉tRep倡ortin梳g占Itis觸reco鹽gnise末dtha挺teve爭ryco鐮mpan材ywil遠(yuǎn)lhav濤edif揮ferin衰ginf布o(jì)rmat慰ionn題e統(tǒng)edsf正orru錘nning遍that烏筑corpo收ratio禮n.A羞ssuc虎heve板ryco霸mpany冰will壽have段diff副erent規(guī)mana腫gemen拳trep囑ortin漠gnee票ds.辰Itis黑,how爬ever,浙nece低ssary截when鬼revi仆ewing功ord煮evelo傷ping華repor綁tcon院tent筋toha血vein少plac漏ecor中edes雄ignp妥rinci改ples.呀Th姨eses部hould科incl扛ude:撕deliv匠eryo創(chuàng)finf蠅o恒rmati曉onwh薦ichm犁eets享t劑hene符edso貫fkey價(jià)deci瞧sion虜maker尺swit母hint緞heor煩ganis良ation銳deliv懂eryo壇ftim川ely,斑relev鷹anta炎ndac疫curat寺einf貢ormat布ionw溝hich新meets猴the米needs贈(zèng)oft汽heBu乏sines雹sas寇well埋asFi糠nance湯deliv紫eryo論finf紫ormat敞ionn儲(chǔ)otda溫ta腐,bas充edon籃the舞philo份sophy優(yōu)of襖導(dǎo)“裹less顧i劉smor抵e姓”宮(s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