The second and third main divisions depend for their detailed contents, of course, upon the findings that are set down in the first division.
5. Contents of the completed outline that covers all phases of the investigation and of the findings, does not necessarily constitute a good out line of the report itself as it should finally be pre sented. The final outline includes only such matter as is necessary for the contents of a report which ade quately fulfils its fundamental purpose.
Before the report is written, it is well to make sure that the final outline is adequate. Usually the first draft of this outline ought to be thoroly revised. The revision of the outline of a good business report con sists, generally speaking, of adding material ncces sary to promote the success of the report, and of cut ting out material that is unnecessary from the point of view of the person or persons to whom the report may go. There must often be rearrangement of the material if the report is to accomplish its purpose. The logical arrangement adopted in solving the prob lem involved in the report is not always the most ef fective arrangement for the report itself. Often it is advisable to state recommendations or conclusions at some place other than at the end of the report ; at the beginning, for instance, or in the body of the report following the discussion of the conditions which in the opinion of the writer call for a remedy.
Thus, there is usually considerable difference be tween the preliminary outline of a business report, which is designed primarily to help the maker of the report, and the outline that is finally presented. That is why thoro revision of the preliminary outline is essential if the results of the investigation are to be made as effective as possible. Another aim of re vision is to insure unity, coherence, and proper em phasis.
6. Form and expression.—The arrangement of a business report is usually designed to economize the reader's time. Clear analysis and careful arrange ment of the contents, together with simple expres sion and clear-cut mechanical display, are the prin cipal means to this end. Headings and subheadings
are inserted, and are distinctly displayed. Form and expression are adapted to the reader in as many ways as possible in order to gain the greatest clearness and convenience.
Adaptation to the reader may also include the "human touches" that add interest—the kind so often found in salesmen's reports. The degree of personal tone to be used in a report depends on the dignity of the subject and the occasion of the report—and espe cially upon the official position of the receiver and the business relationship that exists between the maker and the receiver of the report. Not all reports need be impersonal in tone, but in nearly every case the style should be formal and dignified, and the presenta tion should be strictly to the point. As a rule, the shorter and the more to the point the report is made, the better it serves its purpose. The outline report is favored by most executives. When this kind is used, figures and facts of a statistical nature are tabulated, and for comparative purposes are often presented by means of diagrams and charts.
7. Introduction.—The main title, which clearly de fines the subject of the report and sometimes ex presses its purpose, may be followed by an introduc tion in which may be given the authority by which the report is made. This is a more comprehensive state ment of the subject of the report—including any limitations of the field covered, or any specific point of view adopted—and the methods pursued in gather ing material and the sources of data used. The intro duction may also emphasize the importance of any part of the report or of any particular recommenda tion; in short, the introduction to a business report, which is usually written after the report has been made up, may include any kind of information which the writer feels would be of value and interest before the report itself is read. Many business reports are saved from misinterpretation and are made more effective by the right kind of introduction. Long introductions, however, are seldom necessary ; usually a statement of authorization is sufficient.