Unlike what might be believed, SMEs have a large amount of data on their operations and processes; what often happens is that they can be scattered or not systematized; and data outside of a context does not contribute at all.
The optimal reporting system, far from being an ideal or aspirational one that often fails to be achieved due to the effort involved or the complexity of interpreting it, is the one capable of providing answers to the questions that are key for each company, such as how many new customers were incorporated or how many were lost, how profitable the products or services are, if budgets are achieved and to what extent, and any other question that is relevant to the company.