The word ‘report’ is derived from the French word ‘repportes’ which means “combination of some related sentences. In simple language, the report is a statement of facts relating to a particular subject or event. The report is a self-explanatory statement of facts relating to a specific subject and serves the purpose of providing information for decision making and follow up actions.
It is generally prepared by inquiring and analyzing any specific past event. Thus, a report is a statement that contains information obtained by proper inquiry, examination and evaluation of any past event. The report may be oral or written. However, written reports are widely used.
Some definitions of reports given by renowned authors are cited below:
According to G. R. Terry, “A report is a formal presentation of summary information dealing with the utilization of resources or status of operations useful in evaluating progress, making decisions and directing activities.”
Ricks and Gow defined, “A report is a written or oral message presenting information that will help a decision maker to solve a business problem.”
C.A. Brown said, “A report is a communication from someone who has some information to someone who wants to use that information.”
In conclusion, we can say that report is an objective and factual presentation of information on any specific past event. It is a basic management tool used in decision making. The basic ingredient of a report is factual information- events, records and the various forms of data.