Mg302 2

Sections of a Report

Unlike essays, reports have formal structures. When writing an essay, you need to place your information to make a strong argument. When writing a report, you need to place your information in the appropriate section.

Consider the role each item will play in communicating information or ideas to the reader, and place it in the section where it will best perform that role. For instance:

What is the section doing?	Role
Does it provide a brief overview of the report sections (entire research) and findings / conclusions / recommendations?	Executive Summary
Does it describe what the report is about and why it has been written?	Introduction
Does it discuss evidence in the context of background?	Main body (Background – usually at the beginning of the main body)
Does it analyse information?	Main body (supporting analysis sections)
Does it summarise the main analysis and draw conclusions	Conclusions
Does it make recommendations for future action(s)?	Recommendations
Anything that provides detail about the discussion but is too bulky to include in the report e.g. statistics, research results, comparison tables etc.	Attachments / Appendices

Example of an Executive Summary

This report provides an analysis and evaluation of the current and prospective profitability, liquidity and financial stability of Outdoor Equipment Ltd. Methods of analysis include trend horizontal and vertical analyses as well as ratios such as Debt, Current and Quick ratios.

Other calculations include rates of return on Shareholders Equity and Total Assets and earnings per share to name a few. All calculations can be found in the appendices.

Results of data analysed show that all ratios are below industry averages. In particular, comparative performance is poor in the areas of profit margins, liquidity, credit control, and inventory management.

The report finds the prospects of the company in its current position are not positive. The major areas of weakness require further investigation and remedial action by management.

Recommendations discussed include: • improving the average collection period for accounts receivable • improving/increasing inventory turnover • reducing prepayments and perhaps increasing inventory levels

The report also investigates the fact that the analysis conducted has limitations. Some of the limitations include: • forecasting figures are not provided • nature and type of company is not known nor the current economic conditions • data limitations as not enough information is provided or enough detail i.e. monthly details not known • results are based on past performances not present