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    Management Reporting

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    Paras Setia
    Management reporting involves communicating facts in written form to help with planning, decision-making, and controlling. Reports provide information to management, help select profitable alternatives, and help control performance. Good reports are complete, legitimate, user-friendly, reliable, relevant, consistent, timely, comparable, and have proper form, promptness, consistency, simplicity, flexibility, and contents. Reports can be internal, external, routine, special, operating, financial, and have a title page, preface, table of contents, main body, and conclusion.

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    Management Reporting

    Uploaded by

    Paras Setia
    79 views12 pages
    Management reporting involves communicating facts in written form to help with planning, decision-making, and controlling. Reports provide information to management, help select profitable alternatives, and help control performance. Good reports are complete, legitimate, user-friendly, reliable, relevant, consistent, timely, comparable, and have proper form, promptness, consistency, simplicity, flexibility, and contents. Reports can be internal, external, routine, special, operating, financial, and have a title page, preface, table of contents, main body, and conclusion.

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    A ppt on managing reporting in bba

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    Management reporting involves communicating facts in written form to help with planning, decision-making, and controlling. Reports provide information to management, help select profitable alternatives, and help control performance. Good reports are complete, legitimate, user-friendly, reliable, relevant, consistent, timely, comparable, and have proper form, promptness, consistency, simplicity, flexibility, and contents. Reports can be internal, external, routine, special, operating, financial, and have a title page, preface, table of contents, main body, and conclusion.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    79 views12 pages

    Management Reporting

    Uploaded by

    Paras Setia
    Management reporting involves communicating facts in written form to help with planning, decision-making, and controlling. Reports provide information to management, help select profitable alternatives, and help control performance. Good reports are complete, legitimate, user-friendly, reliable, relevant, consistent, timely, comparable, and have proper form, promptness, consistency, simplicity, flexibility, and contents. Reports can be internal, external, routine, special, operating, financial, and have a title page, preface, table of contents, main body, and conclusion.

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    INTRODUCTION

     In a short term it means supplying facts and figures.


     A report is a means of communication which is in written form and it is
    useful for management for the purpose of planning decision- making
    and controlling.

     Management reporting is defined as “ A system of communication,


    normally in written form, of the facts which should be brought to the
    attention of various levels of the management who use them to take
    suitable actions”.
    Means of
    communic-
    ation

    Satisfy
    control interested
    parties

    OBJECTIVE

    Basis to
    measure Serve as a
    performan- record
    ce

    Legal
    requiremn-
    ets
    IMPORTANCE OF REPORTING

     It provides information to the management.


     Helps in selecting the best profitable alternative for future.
     Helps in controlling the performance.
     Helpful in profitable operations.
     Helpful in achieving the overall objectives.
    PRINCIPLES OF REPORTING

    1. Completeness: The measures should cover all aspects of the reporting


    entity’s mission.
    2. Legitimacy: Reports should be appropriate for the intended users and
    consistent in form and content with accepted standards.
    3. User friendly: Reports should be understandable to reasonably informed
    and intended users.
    4. Reliability: The information presented in the reports should be verifiable
    and free of bias and faithfully.
    5. Relevance: The report must be relevant.
    6. Consistency: Consistency is required not only internally, but also over time.
    7. Timeliness: A timely estimate may be more useful as with the passage of
    time the usefulness of information diminishes.
    8. Comparability: Financial reporting should help report users make relevant
    comparisons among similar reporting units.
    QUALITIES OF GOOD REPORTS

    Proper Form Promptness


    Contents

    Comparability Consistency Simplicity

    Flexibility
    TYPES OF
    REPORTS
    Types of Reports

     On the basis of objects and purpose:


     Internal reports
     External reports
     On the basis of nature:
     Enterprise report
     Investigating report
     Control report
     On the basis of period:
    • Routine report
    • Special report

     On the basis of functions:


     Operating report
     Financial report
    GENERAL FORMAT OF REPORTS

     Consist of 3 parts:
    1. The preliminaries
    2. The text
    3. The reference materials
    The reference
    The preliminaries The text material

    • Title page • Introduction • Bibliography


    • Preface • Main body of the • Appendix
    • Table of contents report
    • List of tables • conclusion
    • List of figures and
    illustrations

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