Meaning of Reporting


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Meaning of Reporting

 

The term ‘reporting’ connotes different meanings as under:

 

(A) Narrating some facts

(B) Reviewing certain matter with its merits and demerits and offering comments.

(C) Furnishing data at regular intervals in standards form.

(D) Submitting specific information for particular purpose upon specific request instruction.

 

Management reporting refers to the formal system whereby relevant required information is furnished to management by means of reports constantly. Thus, ‘report’ is the essence of any management reporting system.

 

The term ‘Report’ normally refers to a formal communication which moves upward, i.e., for factual communication by a lower to a higher level of authority in response to order received from higher level. Reports provide means of checking the performance. A person, who is issued with orders or instructions to do certain things should report back what he has done in compliance thereof. Reports may be oral or written and also routine or special.

 


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