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REPORTS
Acc to C.A brown “A report is a communication from someone who has some information to someone who wants use his information”.
A report carries information from someone who has it to someone who needs it.
A report is a basic management tool used in decision making.
proprietorship concern – it is one man business the functions of reporting and decision mainly is combined by one man – the proprietor.
he knows his business inside and out and it is capable of making a spot decisions. so he doesn't need reports.
But large scale organisations with multifasives activities do need them. Different departments handle different activities. Different departments handle different activities.
the reports may be oral or written
1. Oral reports: simple and easy to present It may consist in the
communication of an impression and observation
Sometimes it may be usefull
2.Written reports: written report is in the
permanent record. The reporter cannot deny it.
Writer tries to be accurate and precise
oral report tends to be vague may be encounter based by the presence of irrelevant facts are overlooked.
Written reports can change hands without any changes of desorption during transmission.
A written report can be referred again and again.
FUNCTIONAL AREAS OF REPORT
1. INFORMATIONAL FUNCTIONS: vital informationala) The functioning function of
organisational process: production,sales,promotional
activities etcb)Implementaion of policies:- Whether satisfactory or not?c)legal,procedure and regulatory
provisions:__ compliance proper or satisfactory
d)The working of the office and field staff:
__ intergrity,sincerety, and efficiency.
e)Create a data base for future reference
2)Analytical functions: a) helpful in decision
making b)playing a persuasive
role:-
SPECIAL FEATURES OF A REPORT
1.A report discusses an event/situation that is already over – it refers to the past so it is written mostly in the past tense. other tenses may be used in conclusion/recommendation if any.2.A report is solicited document:i.e. someone wants a report to be prepared.3.A report is usually an upward communication within the
organisation. Prepared in a formal tone.Eg: sales executive, submitting a report to the sales managerii)Accountant to accounting officer. 4.A report has a conclusing in the form of
findings,suggestions,recommendations etc.Suggestions and recommendations are included only if
specifically asked for.
TYPES OF REPORTS
1.On the basis of legal formalities to be complied:
a)INFORMAL REPORTS: person to person
communication range from a short fragmentary statement of facts on a single page to more developed one.
b)FORMAL REPORTS:prepared and prescribed format.Format reports can be statutory or
non statutory
i)Statutory report: reports submitted at the
statutory meetings of the shareholders .
Directors report to the annual general meetings ,annual report ,auditors report .
ii)Non statutory reports: on the basis of the frequency
of issue, a report can be periodic or special .
Periodic or routine report: weekly, half yearly special reports are related to single occasion or situation.
2.On the basis of function, a report can be: i)informative ii)interpretative
i) Informative: merely presents the facts pertinent of an issue situation.
ii) Interpretative: it analyses the facts ,drews conclusions and makes recommendations. So it also called analytical or interpretative or investigative.
3.On the basis of nature of the subject dealt with:
i)Problem –determining report,orii) fact finding report
iii)Performance report iv)Techinical report4.On the basis of
number of persons entrusted with the drafting of report:
i)reports by individual :
ii)reports by committees or sub committees.
SELECTING A SUITABLE REPORT
Before undertaking to prepare the report consider the following:
i)What kind of report is requested or accepted?
ii)How much time has been allotted to prepare the report ?
iii)What is the purpose of the report?iv)What exactly is to be examined ?v)What facts are to be furnished?vi)Whom is the report meant for? or who is
going to read the report?
PREPARING A REPORT
Preparing a report involves the following 5 steps:
1. Investigating the source of information.
2. Taking notes.3. Analysing the data.4. Making an outline, and5. Writing the report.
1. Investigating the source of information:
this is the spade work to be done right in the beginning
Major sources: company files ,personal observation ,interviews,letters,questionaires,library research etc.
i. Company files.ii. Fire accidents or progress of a
project ,personal observation ,-- on the soft enquiry
iii. Complaints from the customers ,enquiry with the staff.
iv. When large number of people to be connected:-
a. Take out questionnaires .should never be lengthy.
b. Frame it in such a way, no lengthy answer is needed,
c. Tickling the alternatives is the best. if the results of the questionnaire is
included in the report copy of the questionnaires should be enclosed to the questionnaire.
e. For reports on the subjects of general nature library research is useful.
2.Taking notes: about anything that appears to be
related. the writer keeps turning them in his mind over and over again . A kind of pattern states emerging .he begins to be clear about what is relevant and what is not
3.analysing the data: A medley of facts are likely to be
proclude central purpose and lead to confusion on. writer should never hurry through this stage this is the most important stage . A final pattern emerges.
4.Making an outline: