Communication Skills Practical Corporate Training Program

PM6 - Communication Skills
Chapter-03
Preparation of Formal Reports
What is a report?
A report is a document in which a given problem is examined for conveying information, reporting
findings, putting forward ideas and, sometimes making recommendation. Writing an effective report
is a necessary skill for communicating ideas in the business environment. At some point during your
professional career, you mayy be given a task to write a report which might give you opportunity of
practical learning by applying all the theories you have studied during
uring your academic years.
Why organizations need reports?
A report is a kind of testimonial or an account of some happening. It is purely based on observation

and analysis. Reports
eports serve several functions. They are a strong base for planning and control in an
organization. They
hey may be used to communicate information within an organization upwards to
senior management, downwards to staff, or externally to government regulators. Reporting financial
information, marketing and management strategies and issues to others is an important component
of the business world. They can also serve a persuasive role to get management motivated to take a
desired action, support a project, and aapprove an investment decision.
Reports usually address a specific issue or problem, and are often required d when a decision needs to
be made. They present the author’s findings in relation to the issue or problem and then recommend
a course of action for the organization to take. The key to a good report is in in-depth
depth analysis. Good
writers will show their reader how they have interpreted their findings. The reader will understand
the basis on which the conclusions are drawn as well as the rationale for the recommendations.
Writing reports is a challenging task

task. The writer needs strong communication competencies along
with analytical, presentation and numeracy skills.
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Activity 1
It is a warm
arm up activity for the trainees who are eventually going to learn
arn how to write informal and
formal reports.
This activity will enable them to practice their communication and analytical skills.
Task: The trainees are given a table (like the one given below) showing data and asked to narrate as a
report. They can include imaginary details to make their reports interesting. W
Write
e at least 160 words.
When they finish the task, they are asked to share with the class. Then the trainer gives
give them the
sample answers and let them make comparison of language and writing approach.
They should be taught to take extra care while composing reports, particularly the beginnings (or the
topic sentences)
Sample Answer 1:
The data presented in the table outlines how much leisure time people from different age groups
spend yearly in Someland. It is obvious that watching TV is a popular form of free-time
free activity for
Somelanders.
According to the figures, watching TV is a common recreation among people in Someland, teenagers
and elder people watch TV even more. They spend over a tho thousand
usand hours per year to watch different
TV programmes while it ranges from 400 to 700 hours among others. Young people have more friends
to socialize while this number decreases when they grow up. Teens spend as much as 350 hours
socializing with 4 or more friends while it is only 25 to 50 hours for adults and elders. On the contrary,
people in their thirties spend the highest time socializing with fewer people. Individual exercise is
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preferred by people in their 30s and 40s while group exercise is more pop
popular
ular among teenagers. Elder
people mostly refrain from doing exercises in their free time. Watching cinema is not a common
leisure activity among Somelanders and teenagers spend 100 hours doing so which is higher than time
spent in this pursuit by citizens of other ages.
Sample Answer 2:
The table shows data on the leisure activities of people from different age groups in a year in
Someland. Generally speaking, watching TV and videos is the most preferred free time activity for
people of all age groups while time spent yearly on other leisure activit
activities
ies vary based on people’s age.
According to the table, young and older people spend more leisure time watching TV programmes
and other videos than the people from other age groups. TV watching consumes 1200 hours for
teenagers and 1100 hours for elder population. This is the most popular leisure
leisure-time
time activity of people
as they spend more time on this activi
activity than others. Socializing
ing with more people is popular among
teenagers while with the increasingg age, p
people prefer to socialize
e with fewer people. Teenagers and
young adults like group exercise while it is avoided by people who are above 60 years old. People
from 30 to 40 seems like spend around 200 hours per years on individual exercises.
Finally, watchingg movies in a cinema hall comprises 100 leisure hours for teenagers while it kept on
decreasing with the increase of their age except for the 70 plus population who spend more time on
this activity than 20 to 70 years old people.
Activity 2
Numeracy Skill Test
Divide the class into pairs and give each pair the task as given below:
Task:: Read the details given below and make a graph corresponding with the information.
“In 1985, 15 per cent of the UK population was over 65, but by 2035, this will account for 23 per cent
of the total population.
A closer look at the data reveals that the ageing population is expected to raise more in some parts of
the UK than in other. In 1985, Wales had the highest percentage of people aged 65 and over, at 16 per
cent. The second-largest
largest group could be found in England and the third in Scotland. Northern Ireland
had lowest proportion, with 12 perr cent aged 65 and over.
By 2035, Wales is still going to have by far the greatest percentage of over 65s, with figures likely to
reach
each 26 per cent. However, the biggest increases in this age group, relative to the rest of the
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population, are predicted to occur in Northern Ireland and Scotland. In Northern Ireland, for example,
this figure will increase almost double to 23 per cent.”
The pairs discuss and draw a graph. Ask them to submit. Now the trainer evaluates and compares to
see which of them are best depicting the numerical data based on information.
For better analysis a graph for the above task has been given below:
How to write effective reports?
The essentials of good/effective report writing:
a. Know your objective; it helps you stay focused.

b. Make an analysis of the target audience: Estimate what they require from the report? What kind
of data audience is looking for in tthe
he report? How this report will help them achieve their
objective.
c. Collect required data and research the topics.
d. Discuss all sides of the problem reasonably and objectively. Include all relevant facts in a report.
e. Decide the report writing style and the structure.
f. Ensure good presentation and careful documentation
g. Make appropriate paragraphs, give bold headings for each paragraph, use bullets wherever
required, etc.; it would make your report attractive and interesting.
h. Use tables, graphs, charts, etc. tto show the numerical data.
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Formal vs Informal Reports
Imagine you work in the marketing department of a company. You have been given a task to produce
a report for your department. You are instructed to research the market trend so that your company
can create a strategy to increase its market shares and prof
profits.
Now you need to decide what type of report you have to write: formal or informal report? Let’s
discuss the difference for a better decision:
Informal Reports
An informal report is usually an internal report. The readers of such reports are the members of a
specific department and the department heads. However such reports may also circulate throughout
the company. The format, structure of these reports are typically simple can even be formatted like a
memo. Sometimes such reports may be several sections long, still they are much shorter than formal
reports.
The report has three basic parts: introduction, body and conclusion. There is no abstract/synopsis/
executive summary. The introduction is a straight forward starter; or it briefly states
state the problem. The
body explains what you have researched, the precise data calculated and then final conclusion. You
are often familiar with the audience, so you do not find problem in the selection of appropriate
wording and layout. You may state the facts in a candid way. Though you may avoid going into much
details but make sure the entire report is comprehensible. It must present justifiable solutions and a
clear conclusion.
You may include your recommendations if required. The report should have a vivid transition tr
portraying the efforts you made in compiling the results
results- it enhances your worth as a report writer.
Try to be positive and optimist about the expectations and recommendations.
Formal Reports
Formal reports explore much deeper into a topic than an informal report. Formal reports are usually
detailed. The formality of the report is determined by the nature and scope of the subject matter. It
follows the formal organizational plan. It consists of various parts each of them specific for the role/
information.
There are two categories of formal reports: informational and analytical reports. The informational
report gathers data and facts used to draw conclusions. The analytical report contains the same
information as the informational report, but it als
also
o offers recommendations to solve a problem.
We will discuss the structure of formal reports in detail.
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Type of Formal Report
There is various kind of report and all are important for business communication. Here we understand
the function and scope of a few
ew significant types:
1. Statutory Report: A formal report prepared and submitted as required by law is called a statutory
report e.g. Report of directors to shareholders, Auditors Report, Annual Report etc. This report must
be prepared for legal bindings.
2. Non-Statutory Report: A formal report which is not required under any law but prepared to help
the managerial activities is known to be non
non-statutory report.
3. Informative/ Informational Report: Informative report presents the facts, events or issues
issue related
to particular situation. It does not make analysis, explanation
explanation,, conclusion or recommendation. These
are left to the readers to derive. Such report is usually self
self-explanatory.
Example: Manager of a city’s website might prepare an informational rreport

eport for the city council; the
report would provide statistics on the number of people who pay their city water and sewage bills
online etc.
Other examples: financial statement, work record for employees and workers, list of assets etc.
Informational reports may:
a. Present information on the status of current research or of a project.

b. Present an update of the operation in a division.
c. Explain how an organization or division does something.
d. Present the results of a questionnaire or research
4. Analytical Report:
This is the report which attempts to solve the problems. Such report includes presentation of facts as
well as analysis, explanation, conclusion and recommendations. In this report type, information is
researched and collected, and then the report provides an analysis that leads to one or more
recommendations.
Example: A report that helps a company determines where to open a new store. The report might
look at three properties with respect to road traffic, cost of the land, and adjoining
adjoinin stores, and then
recommend the best site from the alternatives.
Reports of scientific research, feasibility reports are also the best examples of analytical report.
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1. Due Diligence Report
The term, "due diligence" refers to the act of fully researching sosomething
mething before taking action. It is
used in a variety of business dealings, each with its own set of directives for conducting due diligence
research and then summarizing the findings in a report format. The size and scope of such a report
will vary, based on the intent of the document and of the subject matter being investigated.
Typically, due diligence reports are written before eenacting

nacting a business transaction They are commonly
used in business valuation, in real estate development or in sales or acquisi
acquisition.
tion. Due diligence is also
done when making capital expenditures or high high-level
level investments. They may also be used before
proposing a merger, introducing or ceasing a product line or relocating or expanding a business.
6. Periodic Report:
A report prepared and issued at regular intervals for routine activities of the business is known as
periodic report. Such report may be issued daily, weekly, fortnightly, monthly, quarterly, semi-
semi
annually or annually. Performance report, Inspection report, IInventory report,t, Annual confidential
report etc. are the example of periodic report. Some other examples are:
a. Routine management reports
Routine management reports are repeatedly sent to the managers of certain businesses by their
employees in order to keep them update
updatedd of their financial progression. Crucial information is also
included in these reports to advise key decision makers.
b. Compliance reports
Compliance reports are comprised of multiple procedures that underline the general activities and the
directions, an organization follows. To keep a business running affectively, there are rules and
regulations that must be respected towards other competitors as well as the government; therefore
an up-to-date
date report is given on these specific policies. To avoid infractio
infractions
ns and major fines, these
reports are considered as a warning to entrepreneurs.
7. Special Report:
Special report is a report which is related to a single occasion or situation. It is also

a called one-time-
only report. e.g. Report on proposal of a new branch, Report regarding
ding problems among staff etc.
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8. Financial Report:
A report containing financial information is known as a financial report. Usually it comprises of income
statement and balance sheet. These two provides information to make decisi decision
on and know about the
financial condition
ion of respective organization.
9. Performance Report:
This type of reports is submitted to higher authority stating evaluation of workers, employees or
learners. In many cases, the progress or stage of completion of project work is submitted also to the
higher authority through performance report.
10. Progress reports:
Progress reports are also known as periodic reports, and interim progress reports. They are a general
analysis describing the progress of a given business in comparison to its original outline. The writer
informs the customer about their recent work on the project, any problems they may have
encountered, offer solutions if necessary, and finally outline future plans in accordance with the given
budget and the time limit.
11. Annual Reports:
Annual Reports are essential statements that conclude a company’s accomplishments and reflect
their financial standing during the previous year. This will enable employees, both present and future
when choosing the most profitable firm. When compiling this annual report, the writer must ensure
its purpose well serves the audiences expectations, therefore the strengths, and weaknesses of the
firm's financial data must be taken seriously into consideration.
12. Audit Reports
Audit Reports written by internal auditors, focus mainly on circumstances within the organization
orga
whereas external auditors focus mainly on problems outside the organization. These reports evaluate
every aspect of the business. As a result, the opinion is given to the corporation by the auditor, or
individual who confirms the report, in order to create a center of attention around the location of the
industry. They will then subsequently have an increase in their clientele, hopefully attracting more
investors.
13. Justification Reports
Justification Reports are also known as internal proposals. Justification reports are planned for the
higher management. These reports are made in order to convince the decision makers to approve on
an investment project, or anything that might be considered as a plus for the enhancement of the
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company. In this report,

port, the clarification, the process, the cost and benefits of the project
pr suggested,
are clarified.
14. Troubleshooting Reports
Troubleshooting Reports are also known as Investigative Reports. Troubleshooting reports are
asserted by the top management. Similar to the research reports, this specific report analyzes actions
as well; however they are aimed mostly at existent problems. Whenever there is a problem in a
company, a report is asked to be fulfilled. First it is important to know how this problem was
triggered, then analyze how big of an issue it is, and finally recommend solutions.
15. Internal Report
Such report moves within the organization. They are prepared to help business operation as well as
administration. It is also known as adm
administrative reports.
16. External Report
Such report is prepared for distribution information among the outsiders who are interested and
related to the company e.g. Annual reports are prepared for shareholders, creditors, investors, bank,
regulatory bodies, tax authority
ty and the society as a whole.
Short Reports
The report that contains topics of medium or moderate length and having no special need for formal
presentation are called short report. Most short reports include the minimum supporting materials
such as problems, methods,
hods, findings and conclusions.
The headings of a short report are:
1. Terms of reference
2. Procedure
3. Findings
4. Conclusions
5. Recommendations
6. Appendices
1. Terms of reference
In this first section of the report, the author details the scope of the report, or its ‘parameters’, within
which he may investigate. To decide on the terms of reference for your report, read your instructions
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and any other information you have received aabout

bout the report, and think about the purpose of the
report. The following questions will help you draft your Terms of reference:
• What is it about?
• What exactly is needed?
• Why is it needed?
• When do I need to do it?
• Who is it for, or who is it aimed at?
2. Procedure
Having outlined the report’s scope, the writer identifies the means he or she adopted to collect its
data:
• By scrutinizing documents
• By interviewing personnel
• By visiting branches
• By observation
• By examination, analyses
Sources can be:
1. Primary: Interviews, surveys, questionnaires, observation, unpublished documents
2. Secondary: Published material, catalogues, handbooks, brochures, college website, etc
3. Findings
Here the detailed information which has been collected is sifted for relative importance and relevance
and classified under appropriate headings, usually in descending order of importance, where the most
important comes first.
4. Conclusion
In this section a resume or synopsis of the principal findings is written, and is particularly helpful to
those who may not wish to read the entire report.
5. Recommendation
Having classified the detailed information of the report and summarized its main conclusions, the
writer’s
r’s last duty, if required, is to identify the means by which a problem may be solved or a
deficiency remedied, so that decisions may be made or advice acted upon
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6. Appendices
An appendix is the additional information you refer to in the report and wish to cconclude
onclude as evidence
or demonstration of the full findings.
Graphs, tables etc. should be within the findings section if they need to be looked at whilst reading
the report. The appendices should only include information that may possibly be referred to out o of
interest or is needed as evidence
Sample Reports
Internal report:
ICMAP Lahore
To: Mr. ABC, Director Education Date: May 10, 2016
From: XYZ, Deputy Director Education
Subject: Need of Short Course in Communication Skills at ICMAP Lahore
Introduction:
In a meeting of the Education Department on 20 April 2016, the view was expressed that our students
lack expertise, both in spoken and written aspects. So it was proposed that a short course in
Communication Skills should be opened under the management of the expert trainers.
Discussion:
We realized the need for such a course for good reasons. From the answer scripts of the students of
different stages, we found that the standard of communication skill of about 80% of them is far below
the average. We interviewed many students of our campus, members of ICMAP and the finalists, and
found that they deplorably lacked correctness in writing and fluency in speaking. We also talked with
them about opening a short course in communication in order to help them with the basics of writing
and speaking. They all highly appreciated the idea and opined that such a course would be of much
help for them.
The students need to use correct language in their answers of the exam questions in different courses
and subjects. If they are given knowledge and practice, they can go a long way towards improvement
to face the challenges of the contemporary information age.
Conclusion:
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The Short
hort Courses in communication skill will be a quite popular programme. It will help students,
non-students, and professionals.
Recommendations:
We would recommend that such a course should be opened in ICMAP Lahore, and the management
should look into the financial aspects of the programme as early as possible.
Human Resource Manager of the leading commercial bank writes a repot Regional Manger
Scenario: Over the last six months, various clients have complained about the rude and unacceptable
behavior of a Customer Services Manager of ABC branch. Mr Zahid, the Customer Services Manager
has been an employee off the bank for the past 7 years He has a clean record and until recently has
been one of the most valuable contributors to the bank. Now this issue is surprising for the
management. You are required to investigate and prepare a short report to be submitted to the
Regional Manager, Customer Services. You may assume any necessary details.
Sample Report on the above scenario:
To: Mr. Name, Regional Manager Customer Services, Corporate Office, ABC Bank Ltd.
From: Some Name, Human Resource Manager
Date: October 22, 2018
INVESTIGATION REPORT
Dear Sir,
This refers to your directive in which I was asked to produce investigative rep
report
ort concerning the rude
behaviorr of Customer Services Manager
Manager.
Procedure:
 Consulted documents in the form of customers' complaints

 Interviewed some important clients.
 Interviewed Manger and Staff of the department concerned.
 Collected feed-back
back through questionnaire.
To the best of my knowledge and experience, my findings are as follows:
Findings:
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Investigation
ation reveals that such behavio
behavior of the manger is not due to not lack of skill and negative
attitude but pressure of unmanageable workloads.
Many members of his team have

ve been away from work due to discontentment and Mr. Ahmad has
had to do their work also.
Mr. Zahid has tried explaining to his line manger but there is no response.
All the workers have become the victim of role conflict as they are overburdened. Now Mr. Zahid,
owing to his passive attitude failed to resolve such conflict and his aggression is being reflected
ref
through his rude behavior as mentioned
ntioned by our customers.
Conclusion:
Though, Mr. Zahid has clean record and until recently has been one of the most valuable contributors
to the bank but our customers’
mers’ satisfaction is our top most priority
priority.
Recommendations:
At our earliest, we need to resolve Mr. Zahid

Zahid's
's conflict by providing him sufficient staff rather.
rather I would
also recommend that our managers must b be given trainings to plant
ant professional attitude in them so
that they may overcome crises.
I have completed this report to the best of mmy knowledge and experience. iff there is point that needs
further clarification , I may be contact
contacted as per your convenience.
Sincerely,
Scenario:
You are the Branch Manager of Super Asia Bank Ltd., SITE branch that has been in business for the
past 25 years. Fine Leather Ltd. (FLL), engaged in the business of manufacturing leather garments has
applied for a long-term
term loan facility for import of machinery. Due diligence was made by your
subordinates and through reliableble sources it was discovered that the company has already availed
long-term
term loans from 3 other commercial banks. However, the company is in the process of expanding
its operations and requires additional funds for the export.
You are required to prepare a short formal report to be submitted to the Head of Advances of the
Bank with your suggestions on whether or not to sanction the loan facility to FLL based on the findings
of a site visit conducted by you to the leather factory and a detailed analysis of the t company's
financial performance in the past 5 years.
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Sample report for the scenario:
Super Asia Bank Ltd.
SITE Branch, 123 Road, Some Area, Karachi
April 20, 2005
SANCTIONING LOAN FACILITY TO FLL
Sir,
In response to your directive dated April 10th, 20

2005
05 in which I was asked to produce report with
suggestions on whether or not to sanction loan facility to FLL.I personally visited the company site,
having gone through bank statements and liabilities, even collected report of the company's
reputation from the market and business circle, my suggestions are as follows:
Fine leather Ltd. (FLL) is a thriving industry and it enjoys worldwide reputation.
Though company has already availed long term loans from 3 other commercial banks but company's
business expansion,
sion, client age and assets are enough to justify its position.
Also the said loan facility is meant for import of machinery.
The aforesaid company is going to import computerized, machines from Germany, so their unit will be
of unique nature in our country.
The credibility of the company is also checked through its exports which is the major chunk of its
business.
It can be also revealed through company's annual report that in the near future, they are going to
introduce Provaire Leather Technology
chnology which iis a major breakthrough
through in the world.
On the top of all these, professionals consider FLL, a sound party. Their shares are Blue chips and they
are considered as the trend setter of the market.
Keeping all this in view, I would strongly recommend that our ba

bank
nk should sanction loan facility to this
company, as we at Super Asia Bank also look forward to cherish great honour in serving potential
clients.
Sincerely,
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Some more samples of reports:
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Long/ Formal Reports
The name of such report clearly tells us about the scope and size of such report. When there is major
investigation of large and complicated matters, long report is prepared for high level administration.
Planning Long/ formal Reports
Step 1:
The first step is to be clear about the purpose of tthe report. It is generally to assist decision making.
The author should be clear on what decision is to be made and the role the report plays in this
decision.
Some other examples of purposes:
a. To identify potential markets for our new phone

phone-based videogames
b. To update the board of directors on the progress of the research project
c. To submit required information to the Securities and Exchange Commission
After you are clear about the purpose, now p

pay special attention to your statement of purpose,
purpose which
explains why you are preparing the report and what you plan to deliver in the report. The basic
requirement is to analyze the problem and make a purpose statement.
The examples of statement of purpose are shown in the following table:
Problem Statement vs Purpose Statement
Problem Statement Purpose Statement

Our company's market share is steadily declining. To explore new ways of promoting and selling
our products and to recommend the approaches
most likely to stabilize our market share.
Our current computer network lacks sufficient To analyze various
ous networking options and to
bandwidth and cannot be upgraded to meet our recommend the system that will best meet our
future needs. company's current and future needs.
We need $2 million to launch our new product. To convince investors that our new business
would be a sound investment so that we can
obtain desired financing.
Our current operations are too decentralized and To justify the closing of the Newark plant and the
expensive. transfer of East Coast operations
ions to a single
Midwest location in order to save the company
money
The statement of purpose for an analytical report often needs to be more comprehensive.
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Real time Example:
Linda Moreno, Cost Accounting Manager at Electrovision

Electrovision, a high-tech company based in California,
was asked to find ways of reducing employee travel and entertainment costs.
She phrased her statement
tatement of purpose as given below:
“To analyze the T&EE [travel and entertainment] budget, evaluate the impact of recent changes in
airfares and hotel costs, and suggest ways to tighten management's control over T&E expenses”
expenses
Because Moreno was assigned an analytical report rather than an informational report,
repor she had to go
beyond merely collecting data; she had to draw conclusions and make recommendations.
Step 2:
Categorize the readers of the report as: the main reader/s, and the secondary readers.
EXAMPLE:
a. The main reader

er for the recycling report might be the director of the recycling
programme.
b. Secondary readers might be the facilities management team on campus,
campus and the
finance team, etc.
It is very important to understand:
a. What
hat the readers already know
know?
b. What
hat they need to know
know?
c. How will they use this report?
The report must contain sufficient information to satisfy all these potential readers. At the same time
the information should be easy to assimilate.
Step 3:
Now it is time to think about the main message. The report cannot be persuasive unless the author is
clear about the main message/s he needs to convey. The main messages have the pivotal role and the
supporting information, arguments revolve around them.
After focusing on the main messages, decide:
a. What information
nformation you need to include.
b. What would be the supporting information that is worthwhile?
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Step 4:
How to structure the repot? It may be structured in two ways:
a. Deductive/ Direct Approach
The modern
rn business approach is direct or deductive, which means to
o presents the conclusions or
recommendations near the beginning of the report, and the report provides justification for these
recommendations.
b. Inductive/ Indirect Approach
This approach leads the reader through the discussion first and reveals the conclusions
concl and
recommendations at the end of the report. This is the most traditional way of presenting information
and data; however this
his approach might be used if the recommendations are likely tot be controversial
or unpopular.
The parts of long formal reports
A formal report may contain the following parts:
1. Covering letter or memorandum

2. Title page
3. Executive summary
4. Table of contents
5. Introduction
6. Findings and discussion
7. Conclusions
8. Recommendations
9. List of references
10. Appendices.
1. Covering letter/memorandum (also known as transmittal letter/memorandum)
Often a letter is attached to a report to officially introduce the report to the recipient.
o letter format is appropriate if the recipient is from outside the organization
o a memorandum/memo is appropriate if the recipient is from inside the organization
The covering letter or memorandum should:
• Remind
emind the reader of their request for the report
• State the purpose of the report
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• Acknowledge any assistance

• Indicate future actions to be taken.
2. Title Page
The title page should be brief but descriptive of the project. It should also include the date of
completion/submission of the report, the author/s, and their association/organization.
Title page should contain:
• The report title which clearly states the purpose of the report.
• Full details of the person(s) for whom the report was prepared.
• Full details of the person(s) who prepared the report.
• The date of the presentation of the report.
The sample title pagess on the next page:
3. Executive
xecutive Summary/ abstract
The executive summary follows the title page. The aim of an executive summary is to help the reader
quickly grasp the purpose, conclusions, and key recommendations. It is the most read page of a
formal report. It should be precise and comprehensive. It must be written so as to encourage the
reader to read further. It should
uld be no longer than one page. An abstract is shorter than the executive
summary.
Read the following example of executive summaries with analysis of the content:
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From
om an Accounting & Finance ass
assignment
Executive Summary
This report provides an analysis and
evaluation of the current and prospective
profitability, liquidity and financial stability of Subject matter
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 methods of analysis
of return on Shareholders’ Equity and Total
Assets and earnings per share to name a few.
All calculations can be found in the
appendices.
dices. Results of data analyzed show
that all ratios are below industry averages. In
particular, comparative performance is poor
in the areas of profit margins, liquidity, credit Findings
control, and inventory management.
The report finds the prospects of the

company
pany in its current position are not
positive. The major areas of weakness require
further investigation and remedial action by
management. Recommendations discussed Conclusions
include:
1.improving
improving the average collection period for
accounts receivable·
2.improving/increasing
increasing inventory turnover·
3.reducing
reducing prepayments and perhaps Recommendations
increasing inventory levels (note that
conclusions and
The report also investigates the fact that the recommendations
analysis conducted has limitations. Some of can be bulleted)
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 Limitations of the
enough detail i.e. monthly details not known report.
results are based on past performances not
present
21
Executive summary of a Marketing Report
This report was commissioned to examine Terms of reference

why the sales volume of Choice Chocolate Statement of
has dropped over the past two years since problem/ topic
its peak in 1998 and to recommend ways
of increasing the volume.
The research draws attention to the fact Formal language

that in 1998, the market share of Choice appropriate to
Chocolate was 37%. The shares of their report writing
key competitors
ompetitors such as Venus and
Bradbury were 22% and 18% respectively. Key findings
The size of the chocolate market then was summarized
$36 million. Over the next two years,
although Choice Chocolate retained its
market share the volume of sales in the
whole market decreased to $2 $29 million.
Further investigations reveal that this
market shrinkage coincided with an
increase in health awareness amongst
consumers who regard the milk and sugar
ingredients in chocolate as negative;
moreover, since the second half of 1999,
an increasing number of rival ‘health
candies’ had appeared on the market.
These claimed to offer the consumers a
healthy alternative. These factors appear
to be the major causes of the decreased
sales volume of Choice Chocolate.
Slim Choice is the latest chocolate ra

range
put forward by the R & D Department of Problem solution
Choice Chocolate. The report evaluates summarized
this range and concludes that it would be
an ideal candidate to meet the challenge
presented by the market and could satisfy
the new consumer demand since it uses
significantly
ly reduced milk and sugar
ingredients and is endorsed by renowned
health experts. According to 97% of the
2000 subjects tested recently, it also
retains the same flavor as the original
22
range.
It is recommended that:
1. Choice Chocolate take immediate
measures
ures to launch and promote Slim Recommendations
endations
Choice alongside its existing product summarized
range;
2.Slim
Slim Choice adopt a fresh and healthy
image;
3.part
part of the launch campaign contains
product endorsement statements by
renowned health experts;
4.that
that Slim Choice be available in health
food shops as well as in traditional
chocolate retail outlets
Another example of executive summary from the report Prepared by Linda Moreno, Manager Cost
Accounting Services, Electrovision, Inc. (already mentioned above)
EXECUTIVE SUMMARY
This report analyzes Electrovision's travel and entertainment (T&E) costs and presents
recommendations for reducing those costs.
Travel and entertainment costs

osts are too h
high
Travel and Entertainment is a large and growing expense category for Electrovision. The company
spends over $16 million per year on business travel, and these costs have been increasing by 12
percent annually. Company employees make roughly 3,390 trips each year at an average cost per trip
of $4,720. Airfares are the biggest expense, followed by hotels, meals, and rental cars.
The nature of Electrovision's business does require extensive travel, but the company's costs appear
to be excessive. Every year Electrovision employees spend more than twice as much on T&E as the
average business traveler. Although the location of the comp company's
any's facilities may partly explain this
discrepancy, the main reason for Electrovision's high costs is the firm's philosophy and managerial
style. Electrovision's tradition and its hands
hands-off
off style almost invite employees to go first class and pay
relatively little attention to travel
el costs.
Cuts are essential
23
Although Electrovision has traditionally been casual about travel and entertainment expenses,
management now recognizes the need to gain more control over this element of costs. The company
is currently
ntly entering a period of declining profits, prompting management to look for every
opportunity to reduce spending. At the same time, rising airfares and hotel rates are making travel
and entertainment expenses more important to the bottom line.
Electrovision
sion can save $6 million per year
Fortunately, Electrovision has a number of excellent opportunities for reducing its travel and
entertainment costs. Savings of up to $6 million should be achievable, judging by the experience of
other companies. American Express suggests that a sensible travel
travel-management
management program can save
companies as much as 35 percent a year (Gilligan 39 39-40).
40). Given that we purchase many more first-
first
class tickets than the average company, we should be able to achieve even greater savings. The first
priority should be to hire a director of travel and entertainment to assume overall responsibility for
T&E spending. This individual should establish a written travel and entertainment policy and create a
budget and a cost-control
control system. The director should also retain a nationwide travel agency to
handle our reservations and should lead an investigation into electronic alternatives to travel.
At the same time, Electrovision should make employees aware of the need for moderation in travel
and entertainment spending. People should be encouraged to forgo any unnecessary travel and to
economize on airline tickets, hotels, meals, rental cars, and other expenses.
In addition to economizing on an individual basis, Electrovision should look for ways to reduce costs
by negotiating preferential rates with travel providers. Once retained, a travel agency should be able
to accomplish this.
Finally, we should look into the alternatives to travel. Although we may have to invest money in
videoconferencing systems or other equipment, we may be able to recover these costs through
decreased travel expenses. I recommend that the new travel director undertake this investigation to
make sure it is well integrated with the rest of the travel program.
These changes,
es, although necessary, are likely to hurt morale, at least in the short term. Management
will need to make a determined effort to explain the rationale for reduced spending. By exercising
moderation in their own travel arrangements, Electrovision execut
executives
ives can set a good example and
help other employees accept the changes. On the plus side, cutting back on travel with
videoconferencing or other alternatives will reduce the travel burden on many employees and help
them balance their business and persona
personal lives much better.
24
4. Table of Contents
The table of contents follows the executive summary on a new page. It states the pages for various
sections. The reader receives a clear orientation to the report as the table of contents lists all the
headings and sub-headings
headings in the report. These headings and sub
sub-headings
headings should be descriptive of
the content they relate to.
Real-time Example:
Read the following sample of contents from Due Diligence Report: Art Nirman Limited
1. Strengths and weaknesses

2. Brief snapshot of entity
3. Organization & management
4. Profile of the promoters
5. Management & board of directors
6. Management & ownership structure
7. Business profile
8. Business profile analysis
9. Operations overview
10. Project details
11. Customer & supplier analysis
12. Business activity details
13. Industry analysis
14. Site visit report and pictures
15. Financial performance
16. Profitability statement
17. Cost structure
18. Balance sheet: assets
19. Balance sheet: liabilities
20. Summary of ratios
21. Profitability analysis
22. Liquidity analysis
23. Financial flexibility
24. Debt protection indicators
25. Bankers & auditors due diligence
26. Key findings
25
5. Introduction
The introduction sets the stage for the reader. It gives the context for the report and generates the
reader’s interest. It orients the reade
readerr to the purpose of the report and gives them a clear indication
of what they can expect. The introduction should:
• Briefly describe the context

• Identify the general subject matter
• Describe the issue or problem to be reported on
• State the specific questions
ns the report answers
• Outline the scope of the report (extent of investigation)
• Preview the report structure
• Comment on the limitations of the report and any assumptions made
6. Findings and discussion
The discussion is the main part of the formal report and should present and discuss the findings. It
should give enough information, analysis, and evidence to support your conclusions, and it should
provide justification for your recommendations. Its organ
organization
ization will depend on your purpose, scope,
and requirements, but it should follow a logical and systematic organization. The discussion should be
subdivided into logical sections, each with informative, descriptive headings and a number.
Where your report’s

ort’s purpose is to recommend the best solution to a problem, you should show clear
analysis of all options. You should explain any analytical framework you used, such
s as SWOT (An
acronym for strengths, weaknesses, opportunities, and threats) or cost benef
benefit
it analysis. This analysis
of options can often be presented
nted effectively in tables.
7. Conclusions/recommendations
A business report usually needs both conclusions and recommendations. The difference between
conclusions and recommendations in a report lilies
es in the orientation to time. Conclusions typically
relate to the present or past situation.
When writing conclusions:
• Interpret and summarize the findings; say what they mean

• Relate the conclusions to the report issue/problem
• Limit the conclusions to the data presented; do not introduce new material
• Number the conclusions and present them in parallel form
• Be objective: avoid exaggerating or manipulating the data.
26
Recommendations are oriented to the future: what changes are recommended, or what actions
acti are
recommended for the future? They are specific, action
action-oriented
oriented suggestions to solve the report
problem.
When writing recommendations:
• Make specific suggestions for actions to solve the report problem

• Avoid conditional words such as maybe and p perhaps
• Present each suggestion separately and begin with a verb
• Number the recommendations
• Describe how the recommendations may be implemented (if you were requested to do this)
• Arrange the recommendations in an announced order, such as most important to least important.
Although the conclusions and recommendations are presented before the discussion, they need to
logically flow from the discussion. Taking a deductive approach allows the reader insight into your
conclusions/recommendations early on. When your reader reads the discussion afterwards, they will
follow it more easily. Here are some examples of co
conclusions
nclusions and recommendations:
Conclusions Recommendations
Home and family responsibilities directly Provide managers with training in working
affect job attendance and performance. with personal and family matters.
Time is the crucial issue to balancing work and Institute a flextime policy that allows
family income. employees to adapt their work schedule to
home responsibilities.
A manager
er supportive of family and personal Publish a quarterly employee newsletter
concerns is central to a good work devoted to family and child-care
care issues
environment.
To make your recommendations more effective:
• Be brief, and draw your main points from the Discussion

• Be strong, and advocate action
• Use the active voice
• Satisfy the requirements established in the Introduction
• Use point form if several recommendations are being made
Example of Recommendations:
27
Conclusions and Recommendations
Electrovision is currently spending $16 million per year on travel and entertainment. Although much
of this spending is justified, the company's costs appear to be high relative to competitors', mainly
because Electrovision has been generous with its travel benefits.
Electrovision's
lectrovision's liberal approach to travel and entertainment was understandable during years of high
profitability; however, the company is facing the prospect of declining profits for the next several
years. Management is therefore motivated to cut costs in all areas of the business. Reducing T&E
spending is particularly important because the impact of these costs on the bottom line will increase
as a result of fare increases in the airline industry.
Electrovision should be able to reduce travel and enter

entertainment
tainment costs by as much as 40 percent by
taking four important steps:
1. Institute tighter controls. Management should hire a director of travel and entertainment who will
assume overall responsibility for T&E activities. Within the next six months, this director should
develop a written travel policy, institute a T&E budget and a cost
cost-control
control system, and retain a
professional, business-oriented
oriented travel agency that will optimize arrangements with travel
providers.
2. Reduce unnecessary travel and entertainment

entertainment.. Electrovision should encourage employees to
economize on travel and entertainment spending. Management can accomplish this by
authorizing fewer trips and by urging employees to be more conservative in their spending.
3. Obtain lowest rates from travel pro

providers.. Electrovision should also focus on obtaining the best
rates on airline tickets, hotel rooms, and rental cars. By channeling all arrangements through a
professional travel agency, the company can optimize its choices and gain clout in negotiating
preferred rates.
4. Replace travel with technological alternatives

alternatives.. With the number of computers already installed in
our facilities, it seems likely that we could take advantage of desktop videoconferencing and other
distance-meeting
meeting tools. This won't be q quite
uite as feasible with customer sites, since these systems
require compatible equipment at both ends of a connection, but it is certainly a possibility for
communication with Electrovision's own sites.
Because these measures may be unpopular with employees, management should make a concerted
effort to explain the importance of reducing travel costs. The director of corporate communication
should be given responsibility for developing a plan to communicate the need for employee
cooperation.
28
8. References
You must
st include a list of references (sources of your information)
References are numbered and appear in the sequence in which each piece of information is referred
to in the report. Read the following example:
Works Cited:
Barker, Julie. "How to Rein in Group Travel Costs." Successful Meetings Feb. 1999: 31.
"Business Use Savvy Managers to Keep Travel Costs Down." Christian Science Monitor 17 July 1998
Dahl, Jonathan. "1998: The year Travel Costs Took Off." Wall Street Journal 29 Dec. 1998: B6.
Gilligan, Edward P. "Trimming Your T&E is Easier than You Think." Managing Office Technology
Nov. 1999: 39-40.
Miller, Lisa. "Attention, Airline Ticket Shoppers." Wall Street Journal 7 July 1998: B6.
9. Appendices
The basic and inevitable information is placed in the discussion

ssion and is directly referred to;
to however,
the supplementary material that cannot be placed in the discussion section but has its worth and
enhances the understanding
rstanding of the reader. A
Appendices may be used to provide details on the process
or analysis you underwent.
When you choose to include information in appendices, you should refer to it clearly in your text,
text like:
(refer Appendix A).
A single appendix should be titled APPENDIX.
Multiple appendices are titled APPENDIX A, APPENDIX B, etc

etc.. Appendices appear in the order that
they are mentioned in the text of the report.
Appendices should:
• Provide detailed explanation serving the needs of specific readers

• Be clearly and neatly set out
• Be numbered/lettered
• Be given a descriptive title
• Be arranged in the order they are mentioned in the text
• Be related to the report’s
rt’s purpose
purpose—not just ‘tacked on’.
29
Here is given an example for understanding the structure, style and language of a formal report:
Real-time SAMPLE REPORT
Title page:
Positively Affecting Employee Motivation
Prepared by Brian Spencer
Report Distributed March 9, XXXX
Prepared for OAISYS
Abstract
Corporate goals, such as sales quotas or increases in market share, do not always take into account
employee motivation. Motivating employees is thus a challenge and an opportunity for firms that
want to outperform their competitors. For a firm to achieve its goals, its employees must be
motivated to perform effectively.
Empirical research conducted with employees of a subject firm, OAISYS, echoed theories published by
leading authorities in journals, books, and online reports. These theories argue that monetary
incentives are not the primary drivers for employee motivation. Clear expectations, communication
communicat of
progress toward goals, accountability, and public appreciation are common primary drivers. A firm
aiming to achieve superior performance should focus on these activities.
Introduction
All firms strive to maximize performance. Such performance is typically defined by one or more
tangible measurements such as total sales, earnings per share, return on assets, and so on. The
performance of a firm is created and delivered by its employees. Employees, however, are not
necessarily motivated to do their part to maximize a firm’s performance. Factors that motivate
employees can be much more complex than corporate goals. This report will define the problem of
employee motivation in one company aand examine potential solutions.
OAISYS is a small business based in Tempe, Arizona, that manufactures business call recording
products. Currently OAISYS employs 27 people. The business has been notably successful, generating
annual compound sales growth of over 20% during the last three years. The company’s management
and board of directors expect revenue growth to accelerate over the coming three years to an annual
30
compound rate of over 35%. This ambitious corporate goal will require maximum productivity and
a
effectiveness from all employees, both current and prospective. OAISYS’s management requested an
analysis of its current personnel structure focused on the alignment of individual employee
motivation with its corporate goal.
Background on Current Human Resources Program
OAISYS is currently structured departmentally by function. It has teams for research and
development, sales, marketing, operations, and administration. Every employee has access to the
same employment
mployment benefits, consisting of medical ins
insurance,
urance, a 401(k) plan, flexible spending accounts,
short- and long-term
term disability insurance, and the like.
Members of the sales team receive a yearly salary, quarterly commissions tied to sales quotas, and
quarterly bonuses tied to the performance of spec
specific
ific tasks. These tasks can change quarterly to
maintain alignment with strategic initiatives.
All employees not in the sales department receive a yearly salary and profit sharing at the end of the
year. The formula for profit sharing is not known by the eemployees,
mployees, and specific information about
profits is infrequently communicated. When profitability is discussed, it is only in general terms. Key
employees, as determined by the management, are given stock option grants periodically. This
process is informall and very confidential.
Disconnect Between Company and Employees
One common assumption is that a human resources program such as OAISYS’s should be the platform
for motivation. But monetary compensation is not the only driver of employee motivation (Dickson,
(Dick
1973). In fact, studies have found that other factors are actually the primary drivers of employee
motivation. Security, career advancement, the type of work, and pride in one’s company are actually
the highest-rated
rated factors in employee satisfaction (Accel TEAM, 2005).
These conclusions drawn from the empirical research of others are supported by interviews
conducted with current OAISYS employees. Justin Crandall, a current design engineer, stated that his
primary motivation is the opportunity to work with leading edge development tools to pursue results
of the highest quality (personal
personal communication, March 1, 2006). Crandall’s strongest
stro sense of
frustration comes from a cluttered organizational structure because it restricts his ability to pursue
innovative, high-quality results.
Todd Lindburg, the most senior design engineer on staff, had similar sentiments. His greatest
motivator is the opportunity to create something lasting and important to the long-term
long success of
the business (personal communicat
communication,
ion, March 2, 2006). Jack Wikselaar, vice president of sales, said he
31
receives his strongest motivation from providing fulfilling job opportunities for others (personal
communication, March 3, 2006).
These findings of what motivates employees tell only ha

half
lf the story. Other research (Motivating, 2006)
suggests that businesses can actually demotivate employees through certain behaviors, such as the
following:
• Company politics
• Unclear expectations
• Unnecessary rules and procedures
• Unproductive meetings
• Poor communication
• Toleration of poor performance
Doug Ames, manager of operations for OAISYS, noted that some of these issues keep the company
from outperforming expectations: “Communication is not timely or uniform, expectations are not
clear and consistent,
tent, and some employees do not contribute significantly yet nothing is done”
(personal communication, February 28, 2006).
Recommendations
It appears that a combination of steps can be used to unlock greater performance for OAISYS. Most
important, steps can be taken to strengthen the corporate cultu culture
re in key areas such as
communication,
cation, accountability, and appreciation. Employee feedback indicates that these are areas of
weakness or motivators that can be improved.
This feedback
edback is summarized in the foll
following Figure:
A plan to use communication effectively to set expectations, share results in a timely fashion, and
publicly offer appreciation to specific contributors will likely go a long way toward aligning individual
32
motivation with corporate goals. Additionally, holding individuals accountable for results will bring
parity to the workplace.
One technique that might be effective is basing compensation on specific responsibilities.

responsibilit Rather than
tying compensation to corporate
porate profit, tying it to individual performance will result in direct
correlation between results and reward. Those who do what is necessary to achieve expected results
will be rewarded. Those who miss the mark will be required to address the reasons behind beh their
performance and either improve or take a different role. Professor of organizational behavior Jesper
Sorenson (2002) has noted that “quantitative analyses have shown that firms with strong cultures
outperform firms
irms with weak cultures”
cultures”. Taking steps
ps to strengthen the corporate culture is critical to
the company’s success.
33
In this section, we are going to study about:
 Presentation skills
 Presentation Planning and Preparation
 Using Power Point Techniques
 Live Presentations
 Mock Interviews
 Groups Discussions
 Extempore Speech
 Interactive / Group Discussions
34

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PM6 - Communication Skills

Why organizations need reports?

A report is a kind of testimonial or an account of some happening. It is purely based on observation

Writing reports is a challenging task

Numeracy Skill Test

How to write effective reports?

The essentials of good/effective report writing:

a. Know your objective; it helps you stay focused.

Formal vs Informal Reports

We will discuss the structure of formal reports in detail.

Type of Formal Report

Example: Manager of a city’s website might prepare an informational rreport

Informational reports may:

a. Present information on the status of current research or of a project.

1. Due Diligence Report

Typically, due diligence reports are written before eenacting

a. Routine management reports

Special report is a report which is related to a single occasion or situation. It is also

10. Progress reports:

11. Annual Reports:

12. Audit Reports

13. Justification Reports

company. In this report,

14. Troubleshooting Reports

15. Internal Report

16. External Report

The headings of a short report are:

and any other information you have received aabout

Sources can be:

1. Primary: Interviews, surveys, questionnaires, observation, unpublished documents

2. Secondary: Published material, catalogues, handbooks, brochures, college website, etc

To: Mr. ABC, Director Education Date: May 10, 2016

From: XYZ, Deputy Director Education

Subject: Need of Short Course in Communication Skills at ICMAP Lahore

Sample Report on the above scenario:

From: Some Name, Human Resource Manager

Date: October 22, 2018

 Consulted documents in the form of customers' complaints

To the best of my knowledge and experience, my findings are as follows:

Many members of his team have

At our earliest, we need to resolve Mr. Zahid

Sample report for the scenario:

Super Asia Bank Ltd.

SITE Branch, 123 Road, Some Area, Karachi

April 20, 2005

SANCTIONING LOAN FACILITY TO FLL

In response to your directive dated April 10th, 20

Also the said loan facility is meant for import of machinery.

Keeping all this in view, I would strongly recommend that our ba

Some more samples of reports:

Long/ Formal Reports

Planning Long/ formal Reports

a. To identify potential markets for our new phone

After you are clear about the purpose, now p

The examples of statement of purpose are shown in the following table:

Problem Statement vs Purpose Statement

Problem Statement Purpose Statement

Real time Example:

Linda Moreno, Cost Accounting Manager at Electrovision

a. The main reader

It is very important to understand:

After focusing on the main messages, decide:

How to structure the repot? It may be structured in two ways: