3. “Youth Boomers”
Name
Md. Shahidul Islam
ID.
110106050
Md. Moazzem Hossain
110106034
Md. Anqur Chowdhury
110106027

4. DEFINITION
William.p.leonard
“A comprehensive and constructive examination
of an organizational structure of a company
,institution or branch of government ,or of any
component
thereof , such as a division or
department and its use of human and physical
facilities”

5. Objectives

Business managed efficiently.

Improvements and recommendations.

Plans and programmes executed.

Increasing managerial efficiency.

6. Objectives

Effective and efficient discharge of
duties and responsibilities.

Assess whether it can achieve the
overall business objectives or not.

7. scope
1. prospective demand of business and aims
with objectives.
2. Return on investment.
3.
Relationship
with
shareholders
investing public in general
and

8. scope
4. Ratio analysis of homogeneous industry
with heterogeneous quantity.
5. Financial planning and controlling.
6. Production and sales issue of the
management audit.

9. Types of information required for management
audit

Objectives

Planning

Organization

Control

Functional areas

10. Functional areas

Purchase

Production

Distribution

Personnel

Finance and accounting

11. Management reporting

Meaning
“ A good business report is a communication
that contains factual information , organized
and presented in clear, correct and coherent
language.”
-Johnson and
savage.

12. Essentials of effective reporting
Good form and content
The report should be given proper title,
headings, sub-headings and paragraph
divisions.

13. Essentials of effective reporting
Simplicity
The report should be presented in a
simple,
language.
unambiguous
and
clear

14. Essentials of effective reporting
Promptness
Promptness in submitting a report is an
essential element of a good report. The
reports should be sent at the earliest and
should not be delayed.

15. Essentials of effective reporting
Relevancy
The reports should be presented only to the
persons who need them. Sometimes the
reports are sent to various departments
and the secrecy will not be maintained and
expenditure will be more.

16. Essentials of effective reporting
Consistency
There should be a consistency in the
preparation
of
reports
.
The
comparability of reports will be possible
only if they are consistent.

17. Essentials of effective reporting
Accuracy
The reports
should be reasonably
accurate. A report sometimes will be
approximated but approximation should not
be done up to the level where information
loses its form and utility.

18. Essentials of effective reporting
Controllability
The report should be addressed to
appropriate
persons
in
respective
responsibility centres and its variance
should be mentioned.

19. Essentials of effective reporting
Cost Consideration
The cost of preparing and presenting the
report should also be considered and it
should
not
exceed
the
derived from such reports.
advantage

20. Essentials of effective reporting
Comparability
This reporting system is meant to help
management in taking correct decisions
and improving operational efficiency of
organization. This information helps in
finding out deviations or variances.

21. Essentials of effective reporting
Frequency of reports
Along with promptness, the frequency of
reporting is also significant. The timing of
reporting will depend upon the nature of
information and its purpose. These reports
are prepared for appropriate persons.

22. Any
Question???