ABSTRACT

Generally the users of reports – the decision makers – want information that is of good quality. So the report should:

relate to the relevant time period (six months to 30 June, not three months in the middle);

be received at the required time (1 August, not 5 August); have an appropriate mix of objectivity and subjectivity (Miles’ report is

entirely subjective); ideally be as quantitative as possible, since for most people numbers are

digested more easily (it is not quantitative); be accurate (there are no figures or evidence, so its accuracy is unknown); be as complete as possible (it only covers Division A); not be broader than is necessary (it goes outside sales to look at production); have the appropriate level of detail (there is none).