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the matter covered or to state an opinion on it. It is a statement prepared to present
facts relating to planning, coordinating, performance and general state of summary
of performance and statement or description of things that have already occurred.

Objectives / Importance of Report
Reports have the following objectives or functions

– To measure the executive performance
– To help to adopt the change and analyze the impact of business dynamism
action for better planning
– To provide bases for controlling and setting standard for corrective action
– To provide sufficient ground and suggestions for improvements
– To make inter–firm and intra–firm comparison for better decisions

Characteristics / Features of Report

The common characteristics of a good report are highlighted here.
1. Factual : A good report represents a series of facts obtained through investigation.
Impartial recording of facts that serves the purpose is essential in report writing.
2. Comprehensive : It is complete with nothing of relevance omitted and nothing
irrelevant included.
3. Objectives : Report is always guided by its objectives. Openions and preferences
are kept out unless asked for. Interpretations in the report are based on facts
and figures.
4. Logical : A good report shows logical thought processes based on an outline or
mind map developed well before writing the report.
5. Consistent : The report is consistent with the purpose. Also there is consistency
in the use of same pattern of heading and sub-heading, numbering and spacing.
6. Concise : A good report avoids long explanations. It limits redundancy to the
required level.
7. Clear : A good report is written in simple, easy to read style. It avoids confusing
expressions and helps the reader to understand the content easily with different
graphs, chart, table, etc.

Consideration for Drafting Report

Report is the outcome of study, research and survey. It provides the bases for plan,
policy, rules, regulation and decision. Report should be prepared in systematic and
logical order. It should be prepared by skilled person strictly following the structure
of report. Generally, the following points should be taken into consideration while
preparing a report:
1. Title : Title of the report is mentioned at the top of the report. Researchers/
readers focus on title at first and only go through the content. The title should

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