Controlling In the great majority of companies, the reports which are prepared for the tax authorities do not provide sufficient information about the company's actual situation. Other reports will be required which allocate cost or revenues differently. The controlling accounts plan is often quite different to the legal one. Typically, controlling analysis will concentrate more on the profit and loss than on the balance sheet, and the analysis will be carried out every month as soon after month end closing as possible. Sales follow-up is often done on a weekly basis. The emphasis is on rapidly producing information which managers can use to take the right decisions. Like financial reporting and consolidation systems, these applications will normally have many dimensions, one for each account, period, cost center, branch, currency etc. The Balanced Scorecard is a report which presents key success factors which need to be measured, objectives and strategy. The objective is to improve communication of the company strategy, improve planning and provide feedback about implementation of the strategy. The balanced scorecard presents this information from four different perspectives: Financial, client, learning and internal business processes. A BI application of this type can bring together al the information necessary to make this report, but the company's managers have to set the objectives and strategy.