● Information is reported at all levels of the organization. This information may be detailed
and complex or simple and straightforward.
● A report is a document, in which a given situation is laid out. It states facts, gives analysis
and opinion, draws conclusions and makes proposals or combination of these. It is a document,
which provides an account of work done, something witnessed or investigated together with
conclusions and recommendations.
● Business reports are written to communicate facts and ideas. e.g. data on costs and
expenses, statistics that indicate trends etc.
Purpose of Reports.
1. To provide an account of something witnessed or investigated
2. To inform about your work progress
3. To give the results of an evaluation.
4. To recommend improvements
5. To meet statutory requirements.
6. Act as an aid to decision making.
Essential features
1. Should be brief and concise
2. Should have accurate information
3. Clear and easy to understand.
4. Should be complete without omission
5. Should be objective
6. Should be precise and specific
, 7. Should have a numbering system i.e. Main Heading I, II III, subheading or subsection 1,
2, 3; points a, b, c.
Types of reports.
Reports vary in length, degree of formality as well as in content. There are two basic types of
reports: -
Reports can be categorized as:
written reports
oral reports.
Written reports can further be categorized according to their purpose or function in an
organization as:
a. Special reports — The purpose of these reports is to address a specific issue. They
may be informational, in that, they provide an organized set of facts with regard to
an issue without providing any interpretation or analysis.
• They could also be interpretive, in that, they are accompanied by an analysis;
an interpretation; or an evaluation of the data or facts.
• They often include the writer's conclusion, and recommendation. It is for this
reason that they are also referred to as a recommendation report or a
recommendatory report.
Examples of special reports include:
Organizational policies and operating Procedures — These are the documents which outline
how an organization operates. A policy is a course of action or guidelines to be followed in the
organization whereas a procedure outlines the exact details of what is to be done to implement
the policy.
Production schedules — These are timetables that show the resources and processes that are
required by a business in the production of goods or services. Businesses modify their production
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