- A report is an organised statement of facts prepared after investigation and presented to concerned persons.
- It provides information for evaluation, planning, coordination, and decision-making.
- It includes factual details about past performance, present conditions, or future developments.
- Business organisations prepare reports for managers, shareholders, government, and other stakeholders.
- Reports are essential for management control and are an important part of the management information system.
Definitions [1]
Definition: Report
- According to G.R. Terry, "A report is a written statement based on a collection of facts and opinions. It may deal with past accomplishments, present conditions or probable future developments".
- A report may be defined as an organised statement of facts relating to a particular subject prepared after an inquiry or investigation and presented to the interested persons with or without recommendations.
Key Points
Key Points: Oral and Written Reports
- Reports may be classified as routine, informational, interpretative, statutory, non-statutory, private, public, and special based on their purpose and nature.
- Routine or periodic reports are prepared regularly and contain only factual information without opinions or recommendations.
- Informational reports present organised facts only, while interpretative reports include facts along with conclusions and suggestions.
- Statutory reports are prepared according to legal requirements, whereas non-statutory reports are prepared for internal management purposes.
- Private reports are confidential and meant for specific individuals, while public reports are made available to the general public.
- Special reports are prepared for a specific purpose by a committee or commission and are not regular in nature.
Key Points: Types of Reports
| Criteria | Types | Description | Examples |
|---|---|---|---|
| Communication Form | Oral | Face-to-face presentation of information | accident reports, sales reports, joining reports, conference reports |
| Written | Presentation of information in written form | project reports, progress reports, research reports | |
| Nature, Scope and Length | Formal | Long reports with elaborate description and discussion | annual reports, thesis, project reports, technical reports |
| Non-formal | Short reports | laboratory reports, daily production reports, trip reports | |
| Function | Informational | Objective presentation of data without analysis or interpretation | conference reports, seminar reports, trip reports |
| Analytical | Presentation of data with analysis and interpretation | project reports, feasibility reports, market research reports | |
| Periodicity | Routine | Presentation of routine information | daily production reports, monthly sales reports, annual reports |
| Special | Presentation of specific information related to a single condition, situation, problem or occasion | inquiry reports, research reports, thesis, dissertation |
Key Points: Essentials of a Good Report
- A good report should be written in simple, clear, and easy language so that it is easy to understand.
- It must contain accurate, precise, and unbiased information to help in correct decision-making.
- The report should be complete and relevant, including all necessary facts, conclusions, and recommendations.
- It should be brief but not incomplete, avoiding unnecessary details while maintaining clarity.
- The report must be objective and properly organised with headings and cross-references for easy reading and use.
Key Points: Format of a Report
- A formal report usually begins with an introduction stating the purpose, name, and terms of reference.
- It should include proper headings and sub-headings, and be addressed to a specific person or authority.
- The main part contains findings with supporting data such as tables, charts, and figures, followed by recommendations.
- Long reports include a table of contents, summary, and appendix for additional data or explanations.
- Reports may be presented in different formats such as printed form, letter format, memo format, or manuscript format depending on purpose and audience.
Key Points: Concept of Report
