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ant business purpose. Even though this definition of a business report is specific enough to be meaningful, it is broad enough to take into account the variations to be found in reports. For example, some reports do nothing more than present facts. Others go a step further by including interpretations. Still others proceed to conclusions and remendations. There are reports formally dressed both in writing style and in physical appearance. And there are reports that evidence a high degree of informality. The definition given permits all these variations. Function The business report, in a real sense, is the vehicle that enables the organization to gather data in a single, coherent document, build understanding, solve problems and make decisions. The business report is generally problemoriented or opportunityoriented. Sometimes it is written in order to identify and explain a problem facing the corporation. At other times, it is prepared to present possible solutions to problems. And the business report may be used to analyze a situation or describe how a unit or department is attempting to overe previous or present problems. The business report is also an actionoriented document. It is not a theoretical paper on an abstract and inconsequential question. The report puts a fence around a problem, presents an analysis of situation, offers justified conclusions, and finally, makes carefully substantial remendations.In general, the business report serves several purposes:To provide management with information needed for sound decisionmaking, or informing others of decisions already made.To provide information for the record: such as minutes of meeting.To serve as evidence in court Warren L. Thomas, Technical Writing. California: Wadsworth Publishing Co., 1988 Component Parts For ease and understanding, we will talk about the parts by groups. First are the prefatory parts. Then es the report body, which, of course, is the meat of all business reports. The final group consists of appended parts. They are included largely to serve any special interests the reader may have in the problems or to help the reader in his or her use of the business report. As illustrated below:Prefatory partsTitle flyTitle pagePreface or forewordTable of contents and list of illustrationsThe body of the reportIntroductionText/BodyConclusions or summariesAppended partsAppendixBibliographyFrom the table above, we can get a general idea about the three parts of a business report. The following are the details of them.The Prefatory PartsTitle fly Typically it contains only the report title, which displays with eyeappealing balance. Title page Like the title fly, the title page presents the report title. But it also displays other information essential to the identification of the business report. Usually, it presents the plete identification of the writer.Preface Most business reports contain some form of the personal munication from writer to reader. And preface performs this function.Table of contents If a business report is long enough for a guide to its contents to be helpful, it should have a table of contents. This table is the report outline in the finished and polished form.The Report Body Introduction The purpose of the introduction of the business report is to orient the reader of the problem at hand.Text/Body This part presents the information collected and relates it to the problems. Normally it prises the bulk of the content of a report. Specifically this part consists of the presentation of findings of the research. It includes the analysis of these findings and application of them to the problem. It is all that appears in the logical order report between the introduction and conclusion sections, including the supporting tables and charts that relate to this part. Truly it is the heart of the report.The Ending of the Report The ending of the report usually consists of a summary, conclusions, remendations, or a bination of the three.Appended PartsAppendix As its name implies, is a section tacked on. It is used for supplementary information that supports the body of the report but has no logical place within the body. Possible contents include questionnaires, working papers, summary tables, additional references, other reports, and so on.Bibliography In business report writing, investigations that make heavy use of secondary research normally require a list of the sources (such as books, periodicals, and newspapers) used. The bibliography is such a list. Required Qualities Like any other kind of writing or report, a business report can be considered good or not mainly on its success in performing its function: to affect the readers as it is supposed to affect them. What specific qualities will help it to produce that result? Some of these qualities have been noticed because they should be the same in other reports as well as in business reports. These include accuracy, adaptation of the contents and organization to the needs and abilities of the reader, and effective style. But a business report makes additional demands.The following discussion will touch upon several specific qualities. Some of them reinforce each other, but there are times when an excessive effort to achieve one quality will mean the sacrifice of another. Thus in considering the question of how vigorously to cultivate any of them on a specific occasion we will need to foresee the circumstances that will probably prevail when our report is actually used, and decide what the report must be if it is to perform its function under those circumstances.ObjectivityBeing a basic quality of good business reports, objectivity concerns both the attitude of the writers and the writing style. We need to maintain an objective attitude by divorcing our prejudices and emotions from our work and by fairly reviewing and interpret