sage
End
•What the market gets
•
•Manual cycle, re-keying, re-formatting etc
•Late reporting
•Non-integrated reporting - actual, budget etc
•Dual maintenance
•Balance only reporting
•Poorly formatted standard report sets
•Reliance on IT/key individuals – proprietary systems
•Difficulty handling changes: “… last month’s cost centre groupings have changed and so must all our reports”
•A spreadsheet 
Management Reporting – The Issues
Link with case studies, to make it more interactive and less ‘listy’!

May want to mention that some approaches leave the spreadsheet overhead unaffected. Whether data is re-keyed or downloaded and re-formatted that is the same prob, people intervening and slowing things down and make possibility of errors.