2. 1.INTRODUCTION
Management reports are kind of communicating
media.
In a large organization there is no possible to
observe personally.
The reports are virtually the eyes and ears of
management.
Management reports are the nervous system of
organizational anatomy.
Information is life blood of the business.
Effectiveness of information depends up on the
form and timing of its presentation.
3. 2.DEFINITION
Management reporting system
can be defined as“ an organized method of
providing each manager with all the data and
only those data which he needs for his
decissions when he needs them and in a
form which aids his understanding and
stimulates his action”
4. REQUISITES OF REPORTING SYSTEM
Good form and content
Promotion
Comparability
Consistency
Simplicity
Appropriateness
Accuracy
Effective communication
Co –ordination
Controllability
Cost consideration
5. 1. GOOD FORM AND CONTENT
Report should have consists of the titils ,
headings , sub-headings, and paragraphs.
In case statistical figures are to be quoted in
the report , only significant totals shown.
Report should consist of only facts but not
openions.
7. 3.COMPARABILITY
The reports must be compared with the
standards or norms.
Actual figures must be compare with the
predetermined figures or standards.
8. 4.CONSITENCY
Uniform procedure must be
followed over a period of time for
classification , collection and presentation of
accounting information.
9. 5.SIMLICITY
The report should be in a simple form and
concise form.
Avoiding the technical jargon or professional
words.
It should be easily understand with all the
peoples including illiterate persons also.
10. 6.APPROPRIATENESS
The report should be appropriate to the
person whom it is need.
General principle is higher the level of
management the report should be concise.
11. 3.MEDIA OF REPORT PRESENTATION
Reports is may be presented in various
forms like-1.written
2.Oral
3.Graphical representation