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Writing good reports
1. Contents
Page
1 Introduction 1
2 What is a report? 3
3 Preparing 8
4 Organising the information 24
5 Planning the layout 42
6 Using the right words 57
7 Drafting the final report 65
8 Conclusion 69
NB: In the interest of simplicity, when the pronouns he or his are used she or her are
implied.
2. 1. Introduction
Most people at some time in their working lives are asked to write a report. Yet few of us are
actually taught how to do it.
The idea of writing a report may fill you with dread because reports seem so formal and
difficult to do, but writing reports is manageable, once you know how.
This self-study workbook will help you to overcome the problems of report writing. It is one
of a series which is being developed to help with all aspects of business writing. The series
will be as follows:
Module A - Clear and correct writing
Module B - Writing letters and memos
Module C - Writing minutes and agendas
Module D - Writing good reports
How to use the workbook
The workbook deals with clear and concise report writing.
You can work through the whole book or start with the sections that are most useful to you.
However, with this topic, it is probably best to work through from start to finish. You will
find a checklist of the main points at the end of each chapter.
There are exercises to help you practise the techniques covered. You should use the self-
evaluation checklists to help you assess your own report writing.
3. Limitations of self-study
Although you can gain a lot from self-study, it does have limitations. The main one is that
you cannot always tell if your answers are acceptable; the solution, where it is given, is
sometimes only one of various possibilities.
Where to get more help
• Ask colleagues who write well themselves to read your work and to give you ideas.
• Personal coaching by an expert may be available. Discuss this with your Operations or
Training Partner.
We recommend the following books if you want to read more about business writing, in
particular report writing and organising ideas:
• ‘Report Writing’ by Judith Vidal-Hall (Industrial Society)
• ‘The Pyramid principle’ by Barbara Minto (Pitman Publishing)
• ‘Clear writing’ by Roger Lewis (National Extension College)
• ‘Successful Business writing’ by Gordon R Wainwright (Hodder & Stoughton)
• ‘Communication’ by Nicki Stanton (Macmillan professional Masters)
We also have a number of videos on writing skills which you can borrow if you prefer to
learn in this way. Contact Monica Sung on 63 8400.
4. 2. What is a report?
This chapter briefly describes what a report is and how it might differ from other forms of
communication. It also explains the different types of report and the reasons for writing
them. Lastly, it gives an overview of what is actually involved in writing a report.
What is a report?
There are many definitions of a report, but a simple definition might be:
A communication of information or advice, from a person who has collected and studied
facts, to a person who has asked for the report for a specific purpose.
Often the ultimate function of a report is to provide a basis for decision and action. You will
see from the above definition that a report needs the following:
• reader
• writer
• purpose
• subject
• structure
The most important of these things is the reader, without the reader the report does not have
any value. When you write your report, you need to make your reader feel that you have his
interests in mind. You need to find ways of involving him in what he is reading.
This is called the ‘you’ approach. Every time you write, think ‘big you, little me’. It is
really his report, not yours. But be careful not to go over the top; the reader will soon notice
if you are not genuine.
5. Do I write a letter or a report?
Generally a letter should become a report when it is more than two pages long. You can use
a more structured layout in a report, which is better for presenting a lot of information. But
you should normally write a covering letter as well.
How do I give a report?
So far we have assumed that your report will be in writing. This may not always be the case.
However, even if you meet the client, you should follow up these meetings in writing. You
should agree with the client and the partner in advance what form of written record is needed.
Your report may therefore be given in various ways:
• You might write a report and then go along to a meeting to discuss it.
• You might have a meeting to discuss an issue and then write a report afterwards.
• You might give a report in the form of a presentation.
6. What types of report are there?
Generally, at some point, you will need to formalise your findings in writing. There are two
main types of report:
• routine - information given regularly eg progress report;
• special - designed to help solve a particular problem or give specific facts eg audit report
to management, consultancy assignment report, investigation report.
Routine reports are often written to a formula with standard headings. They may be easy to
complete and usually do not allow for any extra detail.
Special reports give you far more flexibility (and therefore responsibility and difficulty).
You write each one for a particular set of circumstances and it will be tailored accordingly.
We are mainly concerned with writing special reports in this workbook.
Why write a report?
You will normally be asked to write a report to aid a decision-making process. If a decision
is needed, it is a lot easier if all the information is available in an easily understood form and
in a logical order.
The process of collecting information, doing research and bringing everything together in a
suitable way takes a long time. If you have been through this process, it follows that you are
best placed to draw conclusions and make recommendations and then guide your reader
clearly and concisely through your facts and arguments.
The report you write usually has three purposes:
• to record
• to inform
• to recommend
You need to keep a record of all the data you have collected, sort it, organise it, select from it
and use it to argue logically the conclusions and recommendations. You then need to inform
the reader of the subject, and give him the detail he needs. If you have been asked to make
recommendations, make sure they are based only on the facts you have included in the report.
7. What is involved?
As with any large task, you will find writing a report (and learning how to do it!) much easier
if you break it up into manageable chunks. You should follow the six stages of the report
writing process:
• preparing
- understand what you are meant to do
- plan your time
- capture and generate ideas
- collect information
• organising the information
- record the available information, rejecting any that is not relevant
- group the information logically
- order the information for the reader
• planning the layout
- lay out the report to fit the order, under appropriate headings and sub-headings
- plan your paragraphs, diagrams and tables
• writing a rough draft
- complete the writing of the sections
- write simply, clearly and concisely
• editing, revising and writing the final draft
- look at it through the eyes of the reader
- use the right words
- be ruthless
• checking the final draft
- proof-read
- get approval before sending it out
Be warned! If you choose to miss out any of these stages you may well regret it. The rest of
this workbook takes you through the process, explaining what is involved.
8. Checklist: What is the report writing process?
3 preparing;
3 organising the information;
3 planing the layout;
3 writing a rough draft;
3 editing, revising and writing the final draft;
3 checking the final draft.
9. 3. Preparing
You know who the writer is but you need to know something about the other four items
which were mentioned earlier and which are essential to a good report:
• reader
• purpose
• subject
• structure
One reason why many people feel uneasy about report writing is that they do not know where
to start.
10. Understand what you are meant to do
There are a lot of unanswered questions when you first find out you have got to write a
report. You know who the writer is, but ...
• What is the report meant to be about?
• Who is going to read it?
• Where do you find the necessary information?
• How much should you include?
• How long will it take to write?
• When can you find time to write it?
You need to find an answer to all these questions - and more. You need to know exactly what
the point of the report is. This will remind you of the questions you should have in your
mind.
The rule is:
If in doubt ask! And ask again!
11. There are many things that together make good (or bad) reports. But generally, good reports
(or bad reports) have the following things in common:
Good reports are: Bad reports:
• fit for purpose • do not serve their purpose
• persuasive • leave the reader unconvinced or
disagreeing
• decisive
• leave the reader’s questions unanswered
• action-based
• use the passive voice too much
• easy to read and follow
• clear • are hard work, boring and irritating
• are foggy, muddled and illogical
• correct in fact and English
• need basic editing
• fast in getting to the point
• are more like detective stories
• concise
• are long-winded
ie says everything that is necessary,
without using any unnecessary words
People (including clients, partners and managers) can often be too casual in explaining what
they want in a report. But they will still be dissatisfied with you if they do not get what they
need. The result will be a waste of time and money. Naturally, a good report should be well
written, but that is not enough. It should also prompt thought and make decisions possible.
This is unlikely to occur if you do not know much about your reader or what the report is for!
12. Plan your time
Most of the tasks you do at work should be planned. Similarly, when you write a report,
planning is a vital part of the process and the key to success. You will need to consider the
time you can set aside for the report in relation to your workload as a whole. You will find
planning especially helpful if the report is large.
Time is limited! So, it is important to use your thinking and writing time wisely.
Fortunately, producing a report involves several activities which you can divide up, and allot
time to accordingly.
Before
• purpose
• reader
• material
During
• structure
• language and tone
• layout
• editing (draft)
• revisions
After
• typing
• editing (typed document)
• revisions
• final check
• approval
You should think about each stage of the process and work out how much time you need.
You can do some of the tasks at the same time; for example, while you are waiting for
information to arrive you can be thinking out your structure and layout.
Divide your total time sensibly and produce a schedule so that if you overrun with one stage
you will know you have to make up time elsewhere. Plan breaks in your work. You will then
be able to approach each task with a fresh mind - or use the break to catch up if you have got
behind. Breaks are particularly important when you reach the revision and editing stages.
You need to be able to read the draft report as if you were reading it for the first time.
13. Capture and generate ideas
Once you have a rough outline of your report; the next step is to start collecting all the
information you need. As you do this, you should keep the purpose of the report in the front
of your mind. This will help you to avoid having unnecessary and irrelevant material to wade
through later.
When you were first told about the report it is likely that some thoughts came into your mind
before you even started to think about it properly. If the subject was completely new to you
those thoughts may well have been - why me? or help! In this case your first step would be
to do some background reading around the subject or talk to the people involved to find out
more about it. You need to think broadly at this stage.
14. You should put your initial ideas down on paper before you forget them. Below there are six
suggested ways of doing this. Try them all and find out which works best for you. You may
find you need to use different methods for different circumstances:
1. Questions from the reader. Imagine your reader is sitting opposite you. Think of all
the questions, objections or worries he might have. Write an answer to each of his
queries. You can use your answers to guide you in writing the report from the reader’s
viewpoint.
2. Questions from you. Write down and answer the traditional questions. Ask yourself:
• What? - to find out information about events, actions or things.
• Why? - to get reasons, conclusions, deductions or opinions.
• When? - to find out the timing involved.
• How? - to obtain information about methods or processes.
• Where? - to get details of locations and places.
• Who? - to discover about people.
15. 3. Sequential notes or lists. This is probably the most familiar method of note-making
but does tend to inhibit creativity. Write down single words or short phrases that will
summarise your points. Put them down in any order and then move them around or
combine them as the key points emerge.
4. Cards. Try writing your notes on small index cards. These are easier to move around
and reorganise.
5. Brainstorming. This method is good for writer’s block. Put every idea you can think
of down on paper in any order - order will come later. Keep thinking and writing fast.
You should not stop once you have started. Try not to evaluate the ideas; quantity is
what matters at this stage. If you cannot find the right word then go straight on; if you
are not sure about a figure write $xxx down and check it later.
6. Mind-mapping or patterned note-making. This is similar to brainstorming but it
produces a mind-map as a visual technique to generate and record creative ideas.
(a) Take a blank sheet of paper and print the main subject of your report in the centre.
You will find a printed word gives more of an impression when you read it back.
You can also use colours to make things stand out.
(b) Print your ideas as you think of them, branching out from the centre. You should
not worry about where something should go; the important thing is to record it
before you forget it!
(c) Circle or join with arrows the related ideas on your mind-map to help organise your
thoughts.
You may need to redraw your mind-map after an initial rough try. This will allow you to
think through the points you have noted.
16. An example of a mind-map about reports is shown below. Read it from the middle outwards.
17. Collect information
You may find the work involved in collecting information is minimal. For example if the
report is your opinion of a computer package you have used, you may already have enough
material for the report from capturing your existing ideas as we have suggested.
At other times, when you are writing a lengthy report, the amount of work may be quite
considerable. How you collect it and where you collect it from will vary. Methods and
sources may include:
• acquiring your information from other written sources, such as reports, handbooks or
reference books;
• collecting it at meetings, or by visiting and interviewing people, as in an audit or
consultancy project;
• creating it yourself by doing an audit or investigation;
• coming up with further thoughts and ideas of your own.
Only you can decide which method is the most appropriate for each report. But you need to
be clear in your own mind what it is you are writing, for whom and why.
Once you have captured the ideas and collected the information, you need to start thinking
about organising it to suit your reader and your purpose.
18. Checklist: Preparing
3 understand what you are meant to do;
3 plan your time;
3 capture and generate ideas;
3 collect information.
19. Exercise 1
Consider the following situation and jot down what the report writer did wrong.
Situation
A group manager asks one of his team to attend a computer exhibition for a client and “see
what’s on offer”. The team member dutifully attends the exhibition, collects lots of leaflets
and talks to the representatives from several computer manufacturers. When he returns to the
office he starts his report. He is keen and conscientious and works long and hard. He makes
sure he puts in all the information (proving he went to the exhibition and spent a long time
collecting information and opinions!) and proudly presents his report a week later -20 pages
plus leaflets.
Your answer
The writer did the following things wrong:
20. Exercise 1 - suggested solution
The report written by the person attending the computer exhibition probably had many of the
‘bad report’ characteristics listed on page 10 because he did not ask the right questions
before he went and before he started writing. He should have asked the client or the
manager:
• What will you use the report for?
• Who is going to read it? Anyone else? If so, who is most important?
• Are you going to buy a computer or a software package or ...?
• If so, what will you use it for?
• Do you want me to give recommendations? Or just the facts and conclusions?
• How long (roughly) should the report be?
Once he had the basic answers he could then ask for more detail if necessary. He should
have continued asking questions until he was sure exactly why he was writing the report, and
as much as possible about the reader (who) and what he wanted.
21. Exercise 2
Think back to good reports which you have read. What was good about them?
Do the same for reports which you did not like. What was it that put you off?
22. Exercise 3
You can start by checking the following points about a report of your own. Use a report you
are working on now, or one that you have written in the past. Try to answer all of these
questions quickly and concisely. How easy was it?
Question about the report Your answer
• What is the subject?
• What is its purpose?
• Who is it for?
• What is its scope?
• What is the preferred length and format?
• When should it be finished by?
• Should it make any recommendations?
23. Exercise 4
Using either a report you are working on or the information you have got from the workbook
so far, try using one of the idea-capturing methods to produce some notes.
When you have completed your notes as fully as possible, if you have used the workbook
information, look back through the book to see how much you have remembered. If you are
working on a real report, keep your notes carefully until we get to the next stage - organising
the information and planning the layout.
Your notes
24. Exercise 5
Make a ‘to do’ list to collect the information you still need for your report under these
headings:
Primary sources Secondary sources
(data you collect yourself) (data from other sources – reports, books etc)
25. 4. Organising the information
Once you have collected and recorded all your information, you need to take another look at
the questions on page 9 to select only the information you want to include and which your
reader really needs to know. You should reject the rest. This process of selection and
rejection should continue while you are organising and planning your report.
The next step is to organise the information to achieve your objectives and meet the reader’s
needs.
In this chapter we look at the way the human brain organises information and likes to receive
it; this is the key to structuring a report which really communicates.
What do we mean by structure?
When we talk about the ‘structure’ of a report, we mean the pattern in which the information
has been organised. If we have used a good pattern the reader will be able to learn and
understand about the subject at a higher level than the bare facts themselves, and in the way
that you want him to understand.
Structure is important to understanding, because we can only absorb a small amount of
information at a time.
When we are presented with information our mind automatically tries to sort it into logical
groups and relationships in order to make sense of it. This happens whether we are listening
to or reading ideas. We assume that if ideas appear together then they belong together. We
then try to find (or impose) a logical relationship between them.
26. In order to understand something we have to remember bits of information and relate them to
other bits of information. Most people cannot easily hold more than about seven items in
their short term memory at any one time. If we are given more than about seven things to
remember we group them into logical categories in order to reduce the number of items we
have to remember.
Imagine you visit a department store to buy the following list of items. You would group
them together under the different department headings. You would be unlikely to dash from
one department to another buying from your list at random!
Television
Socks
Sheets
Trousers
Duvets
Toaster
Tablecloth
Plug
Vests
27. It is not enough simply to group the nine items into three groups of three:
Trousers Sheets Television
Socks Duvets Toaster
Vests Tablecloths Plug
You will still have nine items to remember. You need to reduce the number to three main
headings (or summaries) which will remind you of the detail.
If you visualise the process you will find you have grouped the items together as a set of
pyramids so that they are logically related. Each pyramid is described by a heading.
Menswear
Trousers Socks Vests
Linen Electrical
Sheets Duvets Tablecloths Toaster Television Plug
You will then find all the information a lot easier to remember and make sense of.
In your mind, everything you know is organised into giant pyramids of information. When
you are trying to get someone to understand your ideas you need to make sure he forms the
same pyramids of logic as you. Otherwise you run the risk that he will misunderstand you
and draw the wrong conclusions.
When you come to communicate your thinking (this is dealt with in the next chapter), the
sequence in which you eventually present your ideas will be very important. The reader will
take in one sentence at a time and will assume that ideas which appear together on the page
logically belong together. If you do not explain what the intended relationships are, the
reader will create them for himself. Since you will probably be writing for people with
different backgrounds and levels of knowledge of the subject they may not put the same
interpretation on the facts as you do. Even if they do draw exactly the same conclusions as
you, you will have made them work harder than necessary.
28. Thinking
All too often, we assume that others think the way we do. We do not explain the links
between bits of information, because we think it is obvious. We know where we are going:
we assume the reader does too! But often he does not - so we need to explain our structure to
him. The best way to do this is to construct a pyramid so that each level from the bottom
upwards summarises the groups below. We can then present the information to the reader,
ie write, from the top downwards , so that the reader will be led down each leg of the
pyramid in turn (see diagram on page 28).
29. The author’s plan
Pyramid of ideas (topics)
Top
Reading
Level 1
Level 2
Level 3
Level 4
Bottom Thinking
30. Our aim when thinking about our material is therefore first to construct the pyramid structure
from the bottom up.
Grouping the information
You have seen how the mind works by linking together ideas. What you now need to do is to
put the information you have into suitable groupings for your reader. Your groups will help
the reader find his way through the report. The summary labels for each group will probably
form the headings you will use and will act as signposts to the reader.
To make the process of grouping the ideas easier you can follow these rules:
• Make sure all ideas at any level in the pyramid are summaries of the ideas below them.
• Only include in each group ideas with characteristics in common.
• Make sure the ideas in each group are in logical order.
• Give each group a heading (or signpost).
If you have a group of points under a level of the pyramid, then they must all fit under the
heading. To do this, they need to be similar. For example, if you are explaining about VAT
refunds and corporation tax to a client, these can be put under a general heading of
taxation. Similarly, you could explain about depreciation rates and additions in a grouping
about fixed assets. But you would find it more difficult to try to talk about depreciation rates
and VAT refunds without moving to a much higher level, for example to accountancy
issues. But this would be too broad to indicate the nature of the relationship of the ideas to
the reader.
To help group together ideas, test to see whether they can be described by a plural noun. For
example, if you were writing about newspapers, magazines and books, they could all be
described as reading matter. But again here, information sources might be too broad to
help the reader sufficiently.
31. Ordering the groups (and the ideas within groups)
You need to have some basis for putting one idea first and the next second, and so on.
Logical thinking is simply the use of one set of statements to support another set of
statements. There are really only four ways of ordering ideas:
1. Ranking. Ideas are compared with each other and organised in order of importance;
descending or ascending.
2. Spatial or structure. Ideas follow the order you see if you visualise the structure of
something, like a diagram, a map or an organisation chart.
3. Time or chronological. Your ideas follow the order in which they take place over time,
eg steps in a process.
4. Argument. Ideas follow one another because of the ‘logic’, ie one idea may be inferred
from others.
Your choice of order will depend on the process you went through when you made your
group of ideas.
You should use:
• ranking order if you have categorised your ideas. Your ideas may be about the
improvements which a company could make to its internal controls. To put the ideas into
categories you have to identify a particular characteristic, eg maybe all the improvements
concern poor delegation of duties. It will then follow that some improvements will
probably be more important than others. You will then be able to produce a prioritised
ranking order;
• spatial or structural order if you are commenting on an existing physical structure. For
example, if you are describing the problems which occurred at a recent audit you could
structure your points to match the place where they occurred. You could follow the
structure of the accounts, or perhaps of the accounts department, or the different
departments in the organisation;
• time or chronological order if the points obviously take place over a period of time, or
one after the other. If you are telling your reader how to achieve a particular effect or
result, you would describe the necessary steps in the order that they need to be carried
out;
• argument order when your ideas were sorted by reasoning. Reasoning provides a line of
argument that results in a ‘therefore’ conclusion. Here the word ‘conclusion’ means a
reasoned judgement or an inference from the facts, not simply ‘the end’. This distinction
is important because, as we shall see later, the reader may want to read the ‘conclusion’
first.
32. Reasoning is perhaps the most difficult ‘thinking’ skill and could fill a whole book on its
own. We will look at it only briefly in this workbook.
Reasoning
You will hear the word ‘logical’ used in everyday conversation to describe a thinking process
with which people generally agree. When you present a report to someone you want them to
accept your argument, so you present your facts logically. Here we are really using the word
‘logically’ to describe the structure of our thought process.
A logical structure follows the reasoning process in three parts:
• Facts – the evidence or information collected.
• Argument – the way in which we put the facts together.
• Conclusion – the result we arrive at by applying the argument to the facts.
In a report you should be as sure of your facts as it is possible to be. If your facts are really
only assumptions, say so. Bear in mind that the reader may not assume the same as you.
Your argument will only seem reasonable to the reader if it is supported by enough facts.
The conclusion needs to follow on from the argument.
A common complaint about reports is that the arguments do not seem to be based on the facts
given and the conclusions are not drawn from the argument. This gives the impression that
the writer has tried to ‘fit’ the conclusion he wanted to the facts he had.
Deduction and induction
Two other features of logical arguments are important in this brief discussion of reasoning:
• A deductive argument proceeds from a broad set of facts to arrive at a specific
conclusion:
To practice law legitimately in this country one General
must have passed the law exams.
This person practises law here.
This person has passed his law exams.
So, this person is practising law legitimately. Specific
33. In the strictest sense, the term deductive describes those arguments in which the conclusion
necessarily follows from the facts. The argument above does not necessarily follow (it is
only probable). Most of the arguments you use are also likely to be about probabilities rather
than certainties. To make it a certainty you would have to add to the last sentence ...unless he
has been disbarred.
• An inductive argument starts from specific facts to arrive at a broad conclusion:
I have seen many more fat people in America than Specific
in most of the other countries I have visited.
Therefore, Americans must eat more than people
of most other countries General
In an inductive argument the conclusion only possibly follows from the facts. For this
reason, it is often seen as requiring rather more of an intuitive leap. You may find it more
difficult to persuade others about it. Listen to your hunches and follow them up with more
research for evidence to support your conclusions.
You can tell the difference between deductive and inductive arguments by recognising that in
the inductive argument we go beyond the information given in the facts. In the deductive
argument, all the information necessary to the conclusion should exist in the facts themselves.
You have seen above, either a deductive or an inductive argument may give a sound
conclusion, providing that we have taken as much care as possible with our facts and
our reasoning.
Most people use deductive reasoning to help solve problems. But, while it can be a useful
way to think, it can be a laboured way to write. If you try to write a report using deductive
reasoning you can end up with a boring result. Primarily this is because the method takes a
long time coming to the point.
Logical dodges and fallacies
Of course there are a variety of ways in which people misuse logical arguments.
Understanding illogical thought processes can help you enormously in thinking more
logically. It will also help you spot the trickery other people sometimes use and the logic
traps they can fall into.
34. We can divide logical tricks into two broad categories: logical dodges and logical fallacies.
• A logical dodge is any attempt to get a person to accept a conclusion without actually
giving logical arguments of any kind to support it, eg most people hate writing reports.
• A logical fallacy consists of a logical argument that does not stand up to inspection and
which the user hopes you will not test, eg everyone hates report writing because they find
it difficult.
Good thinking habits
To help you sort out the facts and the relationships between them, you should get into good
thinking habits. Try the following tips to do this:
• Break the problem into parts or a sequence of sub-problems; do not try to solve it in one
giant leap.
• Use a pen and paper to make a diagram of your thoughts to help make the problem hold
still while you work your way through it.
• Get all known facts together in one place
• Look for important relationships between the facts.
• Identify any missing pieces. What fact, relationship or characteristic do you have to find
out to make sense of the situation?
• Think about the conclusion to be reached. What might the solution look like when you
find it? How will you recognise it?
• Systematically and patiently investigate the key relationships, keeping the question to be
answered clearly in mind. Work out the problem in steps.
• Always test your reasoning for logical dodges and fallacies.
• Listen and try to understand when other people find faults in your reasoning.
• Be prepared to search for more evidence to support your argument and convince others.
35. Checklist: Organising the information
3 Put your ideas into groups.
3 Only include similar or related ideas in each group.
3 Put the ideas within each group into a logical order.
3 Put your groups into logical order.
3 Use headings which will act as ‘signposts’ for the reader.
3 Draw your conclusions from the data you have actually
used.
3 Only present conclusions which are justified by the
evidence.
3 Identify any assumptions which you have made.
3 Do not be guilty of any logical dodges and fallacies.
36. Exercise 6
See if you can recognise the logical errors in the following arguments:
1. All generalisations are dangerous.
2. Three out of the dentists we surveyed recommended XYZ toothpaste.
3. You are either part of the solution or you are part of the problem.
4. We should appoint new judges. We have a high crime rate because our judges are too
lenient in sentencing convicted criminals.
37. Exercise 6 - suggested solution
1. Generalisation!
2. Irrelevant data. It sounds authoritative, but it offers no particular reason why you
should or should not use the product. It does not provide facts and a valid argument to
prove the value of the toothpaste. It is also suspect data; you are not told how big the
sample of dentists surveyed was, how the sample was selected, how the question was
asked nor if they recommended any other brands.
3. Either/or. This fallacy operates by expressing an argument in terms of only two
mutually exclusive choices and by arguing for one of them as the conclusion. This
eliminates other alternatives which might offer acceptable courses of action.
4. Oversimplification. The fallacy of oversimplification involves too narrow a definition
of the facts. Here one single factor is claimed as the only cause of the state of affairs.
The cause which is given in the argument may play a part in the situation. But it would
be very unlikely that one single factor could be the only reason.
38. Exercise 7
Group the following complaints about air travel:
1. Information telephone always engaged.
2. No porters to help with luggage.
3. Plane delayed.
4. No leg room in economy class.
5. Long delay in claiming luggage on arrival.
6. Fog at original destination - diversion necessary.
7. No place to park near ‘Departures’.
8. Bus to the airport very dirty.
9. Long term parking area difficult to find.
10 Slow check-in counter.
11. Telephone boxes at air terminal not working.
12. Money changing rate very poor at foreign destination.
13. Customs wanted everything unpacked.
14. Long queues at ticket counter.
15. Long wait after check-in time.
16. Girl on ticket counter unhelpful.
17. Connecting flight information difficult to obtain.
18. Could not reserve a place near the window.
19. Shop crowded so no room for browsing.
20. Airport journey through rush hour traffic.
21. Long walk from plane to arrival lounge.
22. Long wait for take-off.
23. Taxis overcharge on airport route.
24. Meals at airport expensive and of poor quality.
25. Directed to wrong bus for airport.
26. No room for hand luggage on airport bus.
27. Ran out of newspapers on flight.
28. Very bumpy flight - no reason given by pilot.
29. Small range of products on duty-free buying service.
30. Stewardess would not serve drinks before meal was served.
39. Exercise 7 - suggested solution
The complaints seem to fall into groups which represent the different parts of a journey,
although perhaps not the same journey. So one way of grouping the information is to use
location: the characteristic that links all the ideas in any one group is that they all took place
in the same location. (You may well have used a different classification system or you might
rightly argue that some ideas could go into different groups.)
Air travel
complaints
The flight Arrival
• No leg room (4) • Luggage claim slow (5)
• Long wait (22) • Diversion (6)
• No newspapers (27) • Telephone boxes not working (1)
• Bumpy flight (28) • Exchange rates poor (12)
• Poor duty-free (29) • Customs (13)
• No drinks before meal (30) • Connecting flight difficult (17)
• Long walk (21)
Getting to the
At the airport Booking in airport
• No porters (2) • Information telephone • Cannot park near (7)
• Plane delayed (3) engaged (1) • Bus dirty (8)
• Long wait (15) • Slow check-in (10) • Parking difficult to find
• Shop crowded (19) • Long queues at ticket (9)
• Meals expensive (24) counter (14) • Rush hour journey (20)
• No room for hand • Girl unhelpful (16) • Directed to wrong bus
luggage on bus (26) • No seat near window (18) (25)
• Taxis overcharge (23)
41. Exercise 8 – suggested solution
If we use time order we use the same groupings of information but order them as follows:
1. Getting to the airport
2. Booking in
3. At the airport
4. The flight
5. Arrival
Under the group headings the information can then be put in the order as well.
Air travel
complaints
Booking in The flight
• Information telephone engaged (1) (COMFORT)
(BUYING TICKET) • Long wait (22)
• Long queues (14) • No leg room (4)
• Girl unhelpful (16) • Bumpy flight (28)
(CHECK-IN) (CABIN SERVICE)
• Slow check-in (10) • No newspapers (27)
• No seat near window (18) • No drinks before meal (30)
• Poor duty-free (29)
• Long walk (21)
Getting to
At the airport Arrival
the airport
(TAXI) (ON ARRIVAL) (IN TRANSIT)
• Taxis overcharge (23) • No porters (2) • Diversion (6)
• Rush hour journey (20) (WAITING) • Connecting flight
• Parking difficult to find • Plane delayed (3) difficult (17)
(9) • Shop crowded (19) • Telephone boxes not
• Cannot park near (7) (TRANSFER TO PLANE) working (11)
(BUS) • Long wait (15) (FINAL ARRIVAL)
• Directed to wrong bus • Meals expensive (24) • Long walk (21)
(25) • No room for hand • Luggage claim slow (5)
• Bus dirty (8) luggage on bus (26) • Customs (13)
• Exchange rates poor (12)
42. Self-evaluation: Organising the information
s Are similar ideas in the same group?
s Are the ideas in the groups in a logical order?
s Are the groups in a logical order?
s Have you used the right number and kind of headings?
43. 5. Planning the layout
Now that you have organised the information for your report, you need to turn it into a
planned report structure.
You can use two ways to present your information to the reader. They are known as:
v Bottom-up
v Top-down
Top-down
If you use the ‘top-down’ approach you state:
• your conclusion;
• the reasons for your conclusion;
• the facts underlying your reasoning.
Here you communicate down your pyramid giving the reader first what he wants to know –
the answer to his question - at the top and working down the pyramid to the detail (the facts).
Top
Conclusion
Reason Reason Reason
Fact Fact Fact Fact Fact Fact
Bottom
44. Bottom-up
Here you work up the pyramid presenting first the detail (facts) at the bottom and ending
with the main point at the top of the pyramid. If you use the ‘bottom-up approach’ you state:
• the material facts;
• the reasons;
• a summary of them;
• the conclusion that follows from the facts.
Which one do I use?
Both methods of presenting the material to the reader can work. In many ways the ‘bottom-
up’ approach seems to be the more natural way to do it. But, in practice, ‘top-down’ is the
more effective. As we saw in the section about organising information, the reader normally
prefers to get the overview first and the detail later.
45. When you write ‘bottom-up’, you start with the detail at the bottom of your pyramid in much
the way that you thought it through at the thinking stage. You present facts to your reader,
group them together into reasons and end with the conclusion that they led you to. In this
way you lead your reader through the story. The problem is that the reader has to wait until
the end to find where all this is taking him.
Here is an example of what happens when the argument is presented ‘bottom-up’.
Consider the following bit of conversation.
“Thank goodness I am able to work part-time in my business. I’m very lucky, three
days a week is fine. It’s great, the money isn't much less when you consider the tax I
was paying!”
You have been given some information about which you will have already drawn some
conclusions. You will have seen this statement as part of a group of ideas not yet expressed.
To prepare your mind for what is yet to come you will have assumed a purpose behind the
statement.
You may have thought that the person is lazy and can only face three days a week at work or
that they cannot see the point of working to pay the taxman. Regardless of your reaction to
the statement you will now be waiting for more information.
Another bit of conversation will send you through exactly the same process:
“My children get to see more of mum as well. That’s especially important to
Christopher, who’s rather insecure”.
You might now be thinking that she wanted to work part-time to see more of her children, or
that she has to work at least part-time for the money but really would rather be a full-time
mother.
However, what she really was trying to say was:
“Although I’ve got children, I can still have a career because the business I work in
allows me to do part-time work.”
How much more easily you would have followed her argument if she had started with this,
statement - that is, ‘top-down’.
46. ‘Top-down’ is best
A survey showed that the top-down approach is preferred by managers and clients. In our
business environment, senior people tend to pay more attention to the introduction, summary
and conclusions, than they do to the main body of the report. This does not mean that the
details of the report are unimportant, but that they will probably be read selectively by
different people.
In other words, it is often a good idea to give the reader the end of the story at the beginning!
In reports this can usually be done by bringing the conclusions and recommendations up to
the front of the report and placing them in some form of ‘summary’ (top-down). On the other
hand, you cannot just throw this at him without an introduction which sets the context of the
subject of the report.
You can use a mixture of the two methods. The summary gives the ‘answer’ and the rest of
the report goes through the bottom-up approach.
A report should usually have the following parts:
v Introduction
v Executive summary
v Body of the report
v Conclusion(s) and recommendation(s)
Introduction
The introduction should prepare the reader for the report itself. You can use the introduction
to tell him what he already knows. You will have then reminded him of the question that the
report answers.
Psychologically, this lets you tell him something he will agree with before things he may
dispute. You also need to get the reader’s attention in the introduction, so that he will want to
continue reading. If you think about it for a moment, you can accept that nobody really
wants to read what you have written in the way he wants to read a gripping novel or a
colourful magazine. To read your report he may have to push aside his thoughts on more
interesting topics and concentrate on what you have written. We have all had the experience
where we have read a page of text and then realised we have not taken in a word of it.
47. You need to build on your reader’s interest in the subject in your introduction. You can do
this by following the plan below:
• Make the subject of the report clear.
• State the purpose of the report.
• Mention the methods used to get the information.
• Give a simple summary of the conclusions, findings and recommendations (unless this is
in an executive summary).
The introduction needs to be long enough to make sure the reader will be able to read the rest
of the report in the way you want him to. The actual length and content will also depend on
who your reader is. If, for example, you are writing to someone who knows all about the
subject, the introduction may be one sentence, “In your letter of 12 January, you asked…….”.
48. Executive summary
You may want to include an executive summary if the report is long.
The advantage of doing this is that senior people will read it even if they do not have time to
read anything else. It will also help those who do intend to read everything but would like to
see a summary first.
The main risk is that everyone reads the summary and no one reads the whole report.
You should ensure that the executive summary is complete in itself. It should include:
• what the report is about;
• what the problems are;
• the conclusions(s) you came to;
• what the recommendation(s) are.
You need to include just enough in the executive summary to give an overall picture without
putting in too much detail. You will probably find that writing the summary will be useful to
check whether you have made the report itself logical.
49. The body of the report
Your layout should tell the reader where to go next, ie you need to put in ‘signposts’. You can
do this by using:
v Headings
v Paragraphs
v Numbering
Headings
You should use headings and sub-headings to:
• get and keep the reader’s interest;
• show that the report is well planned;
• keep to a logical order;
• ensure that information is not duplicated or left out;
• make the report easier to read;
• make it easier for the reader to find sections he wants to return to later.
Headings will help the reader find the most interesting or relevant paragraphs and understand
what is being said with minimum effort.
Your headings should be self-explanatory and descriptive. You will not always find this
easy, but it is important to make headings imaginative.
Headings should represent divisions of thought. You can use them to reflect different ideas
all of which are needed to understand the overall thought. You would not normally need a
heading if you are only making one point to the reader.
50. You should also show all the ideas in the same group in a parallel form. You want to make
their sameness obvious by using the same grammatical form for the wording of each heading.
This is known as parallelism.
If you use a verb to begin a major section, for example:
• Rearrange data processing department.
Then, ideally, all the other major headings should do the same.
• Rearrange data processing department.
• Coordinate accounting department.
• Establish communication channels between branches.
When you write sub-headings they should also be in a parallel form:
• Rearrange data processing department
- to schedule new workload;
- to ensure update of master files;
- to produce user manuals.
• Coordinate accounting department
- regrouping the existing departments;
- establishing new invoicing procedures.
You can see that it is not necessary to make all the sub-headings parallel only those under the
same main heading.
You should make the headings as concise as possible. They are meant to remind the reader
not inform them of the main point. Often, headings are not read very carefully and you
cannot depend on them to carry your message. Headings should:
v be self-explanatory and descriptive;
v be imaginative;
v divide up your ideas;
v be written in a parallel form to each other;
v be concise;
v remind the reader where he is in the report.
51. Paragraphs
Most readers will be daunted by a huge mass of words. Paragraphs divide the message you
want the reader to consider into separate units. The first sentence (the topic sentence) should
state the main point and then the idea can be expanded in the rest of the paragraph. A
paragraph should only contain one main idea.
Often you can use bullet points to get your message across simply. Try to keep them short
and leave a couple of spaces between them so they really stand out.
Numbering
Numbering should start from ‘1’ onwards, unless you have divided your report into sections.
In this case you should number the sections I, II, III etc and the paragraphs 101, 102, 103 etc.
Where individual paragraphs have a list of points they can be sub-paragraphed (a), (b), (c)
etc, and should be indented. If you need to break them down further you can do this by using
(i), (ii), (iii) etc. Sub-paragraphs may be either:
• complete sentences, in which case they each begin with a capital letter and end with a
full-stop; or
• parts of a sentence, in which case they each begin with a lower case letter and end with a
semi-colon until the paragraph is finished.
52. Conclusions and recommendations
You need to ensure that the conclusion and/or recommendations follow logically from the
rest of the report. Follow these rules to ensure you get it right:
• The conclusion must follow from what you said.
• Draw out the main point or points of the report and present a considered judgement of
them. Only draw conclusions which are justified by the evidence and the facts contained
in the body of the report.
• Make recommendations based only on your discussion and conclusions.
• Do not introduce a new line of argument or material.
• Check the conclusions and recommendations against the original purpose of the report.
• Make sure you have answered the reader's question.
• End with the final impression you want to make.
53. How do I lay out my report?
The presentation you use will depend on:
v How long the report is?
v Who the reader is?
You can use:
• Title page
• Table of contents
• List of tables and figures Before the main report
• Foreword/preface
• Acknowledgements
• References and bibliography
• Appendices After the main report
• Index
Title page
Your title page should help the reader and filing clerks find the report at a later date. You can
include:
• the title
• the subtitle
• who wrote the report (except on external reports)
• the firm’s name (except on internal reports)
• reference numbers
• degree of confidentiality
• date
54. The title should distinguish the report so that it is easily identifiable from others. A subtitle
will help if it is impossible for the main title to be both short enough for reference and
specific enough to avoid confusion. For example:
TAKEOVER LIMITED
Management buyout strategy and plan
31 August 1998
Imagine you are looking for a particular report. The questions you would probably have on
your mind will be:
v What is the subject of the report?
v Who wrote it?
v What date was it written?
Table of contents
Your table of contents should be in the same order as the sections that occur in the report. It
will usually be unnecessary in a short report, but in a long report it will help the reader see its
scope and find quickly the bits he wants to read.
A table of contents is different from an index. The index lists all the major topics discussed
in alphabetical order, not in the order in which they occur. Indices come at the back and are
relatively rare in commercial reports. They may be useful in certain circumstances,
particularly where the report is long and complicated and likely to be used for reference for
some time.
Foreword/preface
You can use this to explain briefly why you are writing the report and how it was written.
You only need this in a general report which might be issued to a large number of people, eg
a report on competence-led assessment given to all firms of chartered accountants.
55. Acknowledgements
You should thank those who have helped write the report. Your client or his staff may have
given you a lot of assistance, so it will be appropriate to state this in the report.
References and bibliography
If you have used other people’s work to compile the report you need to say so. There are five
rules for reference which you should follow:
• Show clearly all the items which are not your own work. This will prevent you from
being accused of plagiarism.
• Put quotations into quotation marks. Use inverted commas (‘’) unless it is actual speech,
in which case double quotation marks should be used (“”).
• Remember to include in your list of references any work you refer to in the text and vice-
versa.
• Every diagram used must have a reference in the text.
• Your list of references should normally be given in the order that they appear in the
report.
You can also provide a bibliography to help the reader find suitable background reading.
Tables and diagrams
You should use tables and diagrams whenever you can. Imaginative use of diagrams, bar
charts, pie charts etc can make a difficult subject easier to understand. They are certainly
more fun than acres of prose and can be used to break up a long report.
Illustrations will take longer to prepare than an equivalent explanation in the text, but they
cause the reader much less intellectual strain. If the report is a mixture of pictures and prose,
it is the picture that first attracts attention.
56. Appendices
You should put into separate appendices at the back of the report anything that the reader can
do without in order to make sense of the main body of the report: calculations, source
documents, examples, questionnaires and actual results etc. Appendices are in effect the very
bottom level of detail of the pyramid. They should therefore be:
• non-essential for understanding the main arguments;
• included only if necessary;
• always referred to in the body of the text;
• included in the Table of contents.
An alternative might be to suggest that the reader contacts you if they want a copy of the
detail. This avoids copying material which people might not read.
57. Checklist: Planning the layout
3 Always use an introduction and conclusion.
3 Use an executive summary to help a busy reader.
3 Split up your report by using headings, paragraphs,
sections and numbered points.
3 Make your headings, and points on a list,
grammatically parallel.
3 Use tables and diagrams to make the report more
interesting.
3 Do not forget to include appendices if you refer to
them in the body of the report.
58. 6 Using the right words
Your report needs to be kept simple to make it understandable and easy to read. Many people
do not pay enough attention to this part of the writing process. The result is that your reader
may not make the effort to read a confusing report or may read it and misunderstand it.
You should bear in mind the following rules of businesslike reporting:
v Relevance
v Clarity
v Impact
v Timeliness
v Cost effectiveness
59. Relevance
You should make sure you include in the report what is important to the reader. Leave out
unnecessary information and only put in what is vital. If you are unsure, ask yourself if the
information passes the test:
• Need to have rather than nice to have.
A common complaint about reports is that they are far too long. If you only include
information which is important, it will be a lot easier to keep the report to a manageable
length.
Clarity
Your reader needs to understand what you are writing. A beautifully laid out report loaded
with information will be useless if it is written in confusing and elaborate language.
Every time you write for business, use the following checklist to make sure your message is
clear to the reader:
• Use short words.
• Leave out unnecessary words.
• Use short sentences.
• Use short paragraphs.
• Write concisely.
• Be definite, give facts,
• Use active, rather than passive sentences,
• Avoid jargon.
• Avoid cliches.
• Use the right tone.
• Punctuate to make the meaning clear and unambiguous.
60. You can find more detail on these points in ‘Module A - Clear and correct writing’ which
gives guidance on best practice for business writing. But everyone has their own individual
style, particularly when writing to someone they know well. You need to bear this in mind
when drafting a report for someone else.
Impact
You should aim to create an impact with your report. Your message should be written
constructively and clearly when you are giving an opinion or advice. The firm is continually
at risk from clients and third parties who attempt to hold the firm responsonsible when things
go wrong. To minimise at least part of this risk our reports should:
• identify the problem, purpose and audience.
• give the information.
• discuss the issue.
• make sure the report has a ‘use by’ date.
• conclude with the advice.
• be written clearly.
Timeliness
Your report must be available to the reader when he needs it. Often reports appear weeks or
even months after they were first thought of. You should give the impression that you are
letting your reader know as soon as something important happens.
You can overcome the problem of reporting quickly by speaking to the people concerned
directly or giving an oral presentation. But if you follow it up with a written report this must
be done as soon as possible.
Cost effectiveness
Your reader will want to feel that his time was well spent in reading the report. And that your
time was well spent in preparing it. In other words, you should aim for quality not quantity;
reports are not usually judged by weight!
61. Checklist: Using the right words
3 Be relevant, clear, timely and effective.
3 Make an impact.
3 Use short words.
3 Leave out unnecessary words.
3 Use short sentences.
3 Use short paragraphs.
3 Write briefly.
3 Be definite, give facts.
3 Use active, rather than passive sentences.
3 Avoid jargon.
3 Avoid cliches.
3 Use the right tone.
3 Punctuate to make the meaning clear and
unambiguous.
62. Exercise 9
Organise and re-write the following report:
27 July 1998
From: Phil Ip (London)
Subject:Client entertainment – day’s shooting in the country
Our ref: pigh42.doc
To: Den Niss (Manchester)
With reference to your memorandum dated 9 June 1998. I think that you now need to
urgently organise some entertainment for the visiting board of directors from Panic Stations
PLC for January next year before it gets booked up. There are a number of options you can
take to entertain senior client staff at a country shoot. We could meet to discuss the
alternatives once you have read through the basics laid out in this report. They could be
taken for a day's grouse shooting at the country estate of the Earl of Blackton. The estate is in
Berkshire in 600 acres of beautiful countryside, with rolling hills and streams and lakes
nearby. The Earl runs the shoot as a business making a large profit and it is a very popular
corporate entertainment venue. His present clients include all the large corporations we
have all heard of such as Marks & Spencers, IBM, Panasonic etc. All the equipment needed
will be provided by the estate and suitable clothing may be hired, Barbour coats, wellies etc,
for no charge. This sort of day out will probably suit those who prefer to keep warm and dry,
as the food and drink provided is always superb and you can opt out of the shooting. The
cost of a day’s shooting all inclusive is £1700 per head. A night’s accommodation in
Blackton Hall is part of the deal. The Earl is a charming English gentleman who is the
perfect host. A day in his company is well worth the money. However, the Blackton Estate
may work out too expensive as Panic Stations PLC has a rather large board. You could go
for a cheaper option which is a day’s duck shooting and fishing at Caxton Grange in
Shropshire. This is a similar style of entertainment but on a smaller scale at a cost of £700
per head including a night’s hospitality in the converted stables near the manor. You have to
bring your own clothes and equipment but we can arrange to hire these for you at £100 per
head. The Grange shoot is held near a 17th century manor house forming part of a corporate
entertainment complex. This includes other features such as a casino and sports facilities
which participants can use if they like. The only problem is that the owner, an American
Bernie Weinstinger, is rather overbearing and has a very odd sense of humour. As long as
your directors have thick skins they should be fine. Bernie’s wife, Adele, usually keeps him
under control and is a lovely person. Another shoot we have used recently is held at
Biffington Abbey. This is another country house setting but has the added attraction of being
near the sea in Devon. Peacocks, geese and goats roam the grounds, but the shooting will be
clay pigeons as the owner is a staunch vegetarian and animal rights campaigner. Fortunately,
the food provided is suitable for meat eaters and the accommodation is excellent. The shoot
at Biffington Abbey is on offer at the moments as there have been a few accidents recently. I
am assured that this has been sorted out now but the price is still low at £50 head inclusive of
food accommodation and clothing. Whichever alternative you pick you are sure of a full
day’s fun for your clients. Please let me know if you want to discuss the day more fully or
have any queries.
63. Exercise 9 – suggested solution
27 July 1998
From: Phil Ip (London)
Subject: Client entertainment – day’s shooting in the country
Our ref: pigh42.doc
To: Den Niss (Manchester)
Introduction
1. Thank you for sending me a copy of your memorandum dated 9 June 1998. We should
act quickly to organise entertainment for the visiting board of directors from Panic
Stations PLC in January as these venues are often fully booked closer to the event.
2. You have a number of options available to entertain senior client staff. I have
summarised these below. I will be happy to meet you to discuss these options when you
have looked through this information.
Alternative locations for a day’s shooting
Blackton Estate
3. Grouse shooting on a 600 acre estate in Berkshire belonging to the Earl of Blackton. The
shoot is in beautiful countryside and is run as a business. The Earl’s clients include
Marks & Spencer, IBM and Panasonic.
Caxton Grange
4. Duck shooting near a 17th century manor house forming part of a corporate entertainment
complex.
Biffington Abbey
5. Clay pigeon shooting by the sea in Devon. Peacocks, geese and goats roam the grounds.
64. Cost and equipment
Blackton Estate
6. The total cost of a day’s shooting is £1700 per head including a night’s accommodation in
Blackton Hall. All the equipment needed will be provided by the estate and you can hire
suitable clothing from them for no charge.
Caxton Grange
7. The cost is £700 per head including a night’s hospitality in the converted stables near the
manor house. You have to provide your own clothes and equipment but we can hire them
for you at £100 per head.
Biffington Abbey
8. The cost is £50 a head inclusive of food, accommodation and clothing.
Advantages and disadvantages
Blackton Estate
9. The Earl is a perfect host. The food and drink provided is always superb. The day will
also suit those who would rather keep warm and dry as it is possible to opt out of the
shooting if guests want to.
Caxton Grange
10. The owner Bernie Weinstinger, an American, is the only disadvantage. He is rather
overbearing and has a very odd sense of humour. However, his wife Adele is usually on
hand to deal with any difficulties.
Biffington Abbey
11. Although the owner is a staunch vegetarian the food offered is suitable for meat eaters
and always excellent. The cost is very low at £50 because there have been a few
accidents lately. I am assured that these have now been sorted out.
12. If you would like to discuss the above or want further details please call me.
65. Self-evaluation: Using the right words
s Is the report relevant, clear, timely and cost effective?
s Have you used any unnecessary words?
s Are the sentences and paragraphs short?
s Have you been brief?
s Have you been definite and given the facts?
s Are the sentences active rather than passive?
s Have you used any jargon or cliches?
s Is the tone appropriate?
s Does the punctuation make the report clear?
66. 7. Drafting the final report
Once you have collected and organised your information and planned the layout, at last you
can start writing the rough draft of the report. What you do next can make a huge difference
to the end result. You should follow the process below:
• Write a rough draft.
• Get it typed.
• Put it aside for an ‘incubation period’.
• Read it through and edit it yourself.
• Give it to a colleague to read (comments and corrections).
• Write the final draft
• Proof-read it.
• Get someone else to give it a final check.
• Get approval before sending it out
The rough draft - starting to write
You should begin with the parts of the report you find easiest. It does not matter which you
do first; the important thing is to get going.
67. Lots of people suffer from writer’s block. If you have properly planned out what you are
going to say, it will be much easier than if you try to write without having done the necessary
preparation and planning. If you still find it hard to get started, try one of the following
suggestions to help you:
• Don’t worry about grammar, punctuation or style at this stage. This can come later – at
the editing stage. Just write naturally to express your ideas, not to impress the reader.
• Imagine the reader is in the room - what do you want to say to him?
• Read another report (but make sure it is a good one) to get your mind used to seeing
something in writing.
• Ask colleagues for ideas about how they get started, eg find somewhere peaceful where
you will not be interrupted by telephones and colleagues, write with a comfortable pen or
pencil, write into a word processor (it is easy to change things and so gives you
confidence) ... just start!
• Do not worry about editing and re-writing until you have the first draft of the report.
Always get your rough draft typed before you start to edit it. You will get a better idea of
how the finished article will look and you can make any general layout adjustments
immediately.
Editing
If you can give the report to a colleague to read, they are more likely to see it from the
reader’s point of view. Ideally you should ask one of your peers, as they are likely to be less
inhibited about giving criticism than a manager. But, if a manager has to edit the report
anyway because it is his final responsibility, he will provide another angle on the ambiguities
too.
Editors are essential and useful to the report writing process. If the editing is poor, the
finished report will be poor.
68. What to look for
Before you start to edit a document, you need to know what you are looking for. The
following list will help you focus your efforts:
• Look at the draft as a whole:
- Is the layout appropriate?
- Are your headings written in a parallel form?
- Is it well presented?
• Consider the title, introduction and conclusion. Do they:
- agree with each other?
- emphasise the correct points?
• Look at the text. Have you:
- used short words, sentences and paragraphs?
- left out unnecessary words?
- been definite and given facts?
- avoided jargon?
- avoided cliches?
- used the right tone?
- punctuated to make the meaning clear and unambiguous?
• Read the text aloud to yourself:
- Does it read well?
- Have you repeated words and phrases unnecessarily?
- Does all the information pass the test need to have rather than nice to have’?
When you are happy with the draft, pass it on to your editor.
Proof- reading
A perfect report will give an excellent impression of you. A report with even one spelling
mistake gives the reader the idea you do not care about standards in general. It is very
important to check your writing before sending it out. You should try to do the following
every time you send out a report.
• Use the spell-checker in Word. Watch out for the words which you have used incorrectly
but not misspelled; the spell-checker will not correct these eg there/their, affect/effect.
• Read the report after taking a break from it.
• Get someone else to give it a final check.
69. Checklist: Drafting the final report
3 Write a rough draft.
3 Get it typed.
3 Read it through and edit it yourself.
3 Give it to a colleague to read.
3 Write the final draft.
3 Proof-read it.
3 Get someone else to give it a final check.
3 Get approval before sending it out.
70. 8. Conclusion
We have now looked at the basics you need to write good reports. The best way to improve is
to look carefully at each report you either write or have sent to you. Ask yourself, is it:
• fit for the purpose;
• persuasive;
• decisive;
• action-based;
• easy to read and follow;
• clear;
• correct in fact and English;
• concise.
Whether you are reviewing your own work or someone else’s, it is easier if you have a
checklist. The Writing weakness analysis overleaf can be used to identify problem areas in
written work. You should relate the weaknesses to specific examples in the other person’s
work to ensure he is clear what you mean.
71. Writing weakness analysis
Is it right for the reader? Does it project a professional image?
Is it pitched at the right level? Is it free of errors?
Assumes too great a knowledge of subject for Faulty punctuation
the reader Incorrect spelling
Too basic for the reader Shaky grammar
Too much detail for a busy reader
Does it look professional?
Does the reader know what to expect and
where he is going? Careless layout
Failure to tell the reader why you are writing Will it build rapport with the reader?
and what about
Failure to develop a logical flow of ideas Impolite or offensive tone
Lack of ‘signposting’ (headings, numbering Overbearing attitude towards reader
etc) Too defensive
No interim summaries in long document Insulting and/or personal references
Too many of your opinions
Does it pass the reader’s ‘so what’ test? Presence of unsolicited recommendations
Reader not sure what is wanted/action Will it gain the respect of the reader?
required
Subject of communication unclear Failure to consider that messages are
representative of the firm
Are the words clear and precise? Too obvious a desire to please the reader
Inadequate support for statements made
Inappropriate jargon
Too many long words Does it fairly represent our views and
Meaningless phrases or cliches conclusions?
Too colloquial or chatty
Limited vocabulary Is there evidence of planning and research?
Includes slang expressions
Unnecessary qualifiers (eg a few, some) Structure inappropriate for purpose and
audience
It is easy to read and understand? Inadequate preparation or use of data known
to be available
Sentences too long
Sentences contain more than one idea Can we justify what we say?
Sentences seem awkward and illogical
Sentences passive rather than active (ie Failure to draw obvious conclusions from
‘doer’ first, then active verb) data presented
Choppy, overly simple style Presentation of conclusions unjustified by
Paragraphs too long evidence
Subject of paragraph not in either first or Failure to identify and justify assumptions
last sentence Failure to qualify tenuous assertions
Ideas in paragraph not linked to those in
previous paragraph
72. Exercise 10
The writer of the following report, Harold Miller of AC Partnership (UK), was asked to do
three things by the client, a pharmaceutical company called Pharmachemic PLC:
(a) Review their product development decisions from a business viewpoint.
(Two promising new products to help treat osteo-arthritis have been put forward for
funding).
(b) Suggest a framework of criteria which the board can use to review and assess product
development proposals in the future.
(c) Provide informatio n on the two new products against these criteria.
Using the ‘Writing weaknesses analysis’, review the report.
Draft report
I Background
101 Pharmachemic PLC (henceforth known as Pharmachemic) is a major European
healthcare company whose principal activities include the discovery, manufacture and
marketing of both human and animal pharmaceutical products.
102 The company was established in 1965 with the development of a series of anti-
inflammatory products. Consolidated success in this market allowed for rapid company
growth. Further product successes consolidated and enhanced their position as a leading
pharmaceutical company. Pharmachemic became a listed company in 1971.
103 To address effectively its chosen markets, Pharmachemic is organised into two major
Divisions. The Pharmaceuticals Division has its focus in terms of the provision of products
with medical applications; the Animal Health Division focuses upon the provision of
products with veterinary applications. The two Divisions operate as discrete entities with
their own facilities and staff complements.
104 Fiscal, environmental and commercial factors have impacted adversely upon the trading
position of Pharmachemic Pharmaceutical Division over the last five years. While existing
products remain popular within the marketplace, competitor action has reduced margins and
market share has shrunk in a number of key product sectors. In response, the Board increased
research and development investment to focus on “commercially attractive product areas in
which clear competitive advantage can be demonstrated” (1997 Annual Report).
73. 105 In recent months, the research activity has brought to light two potential products to
address the medical conditions of osteo-arthritis (OA). Following scientific evaluation of the
currently available information, both products have been presented to the Board with requests
for priority research and development funding. Given current commitments and the general
financial position of Pharmachemic, the Board considers that priority development funding
can only be granted to one of the proposed products in this area but opinion is divided as to
which should receive Board support.
106 A C Partnership (UK) has been requested to determine a range of business criteria to
assist the Board in assessing the viability of product development proposals. Furthermore, it
has been requested that, in report form, A C Partnership (UK) present a review of the two
product development proposals currently under consideration by the Board of Pharmachemic.
II Major Considerations
201 It is clear that the assessment of product development proposals is complex and involves
the consideration of a large number of inter-related factors.
202 However, from a strategic business standpoint, it would seem appropriate to group these
factors and view them under four major headings viz. company image, product market
potential, product development viability and potential product value. Each of these will be
considered in the following paragraphs.
III Company Image
301 Under the heading of “Company Image”, consideration must be given to the internally
derived strategy for Pharmachemic combined with the external perceptions of the viability of
that strategy. Major influences upon the formulation of these external perceptions are the
current and anticipated financial performance indicators.
302 The increased investment in R&D since 1996 was given clear purpose in the statement of
mission contained within the 1998 Annual Report. The continuity of investment has added
substance and shape to the strategic focus of Pharmachemic and it is clear that, within its
chosen markets, the company wants to retain leading-edge involvement in the discovery of
new products. Proportional allocation of R&D investment between its two divisions
indicates the intention to develop the company primarily within the Pharmaceutical market.
74. 303 Over the last few years, the reductions in profitability and return to shareholders will
have inevitably cast doubts upon the management of the company and its market strategy.
While actions are in place to increase marketing activity and decrease operational
inefficiencies, products coming out of patent combined with increased competitor action are
likely to continue the pressures upon market share and margins. Assuming total sales remain
static but with a continued reduction in trading profit of 1% per annum, margins would
reduce from 18.28% (1999) to 17.56% after five years and 16.52% after ten years.
304 Our researches suggest that any product portfolio enhancements arising out of R&D is
likely to have a positive effect upon the external perception of the company as reflected in the
share price. However, in the current situation, decisions relating to product development
proposals may need to find a balance between the ultimate strategic aims of Pharmachemic
and the tactical requirements of company profitability. This would suggest that
Pharmachemic should pursue a product development strategy which provides a tangible
return at the required level as soon as possible.
IV Product Market Potential
401 Under “Product Market Potential”, it is important to consider market size, market
durability and Competitor action. Market size relates to physical size (in this case, numbers
affected by the condition), and estimates of its monetary value; market durability refers to the
ability to sustain the market over time, and competitor action is self explanatory.
402 Our research indicate a huge market size for osteo-arthritis. There is broad agreement as
to the current size of the market (£2-3 billion worldwide). Other research information also
indicates that only 9% of the population of sufferers are undergoing treatment while much
larger percentages could benefit from the introduction of more effective treatment products.
As such, it would be reasonable to suggest that market estimates in monetary terms are
conservative at best.
403 In terms of market durability, our research would suggest that it is a sustainable and
indeed growing market in the foreseeable future. There are no indications of a preventative
approach being available and the onset of the condition is such that different percentages of
the population are affected at different ages (40% at 40 years and 80% at between 80-90
years of age).
404 Competitor action in this market is significant with much research investment being put
into development of compounds to address the conditions of osteo-arthritis. Currently, most
of the products available within this market are aimed at pain reduction and there is
considerable price competition between products with similar therapeutic effects.
75. Both products under consideration for priority development funding within Pharmachemic
are differentiated in their therapeutic effects from those which currently exist and therefore
have the potential to secure the projected market share percentages envisaged.
405 In summary, the product market potential is clearly demonstrable. The considerable
competitor research activity in this market would suggest that entry as early as possible with
a differentiated product would be advisable.
V Product Development Viability
501 Under “Product Development Viability”, consideration needs to be given to the sources
of risk associated with the research and development activity. While it is not possible for A
C Partnership to assess risks from a scientific standpoint, it is clear that this is an essential
consideration. Combined with that however, other sources of risk from a business
perspective merit incorporation and these would include the ability to sustain the research and
development spend, research staff capability, production capability and potential for the
emergence of an “enhanced” competitor product.
502 At the stage of presentation for priority research and development funding from the
company, the assessment of product development success from a scientific standpoint must
be at or exceed 30%. This condition applied for both of the products currently under
consideration. It is clear that estimates of product development success change at each stage
of experimentation and that these estimates can go both up and down depending upon the
results obtained. It would appear that Product A has greater potential for development
success than Product B based upon the estimates given to date.
503 A further consideration is the risk of emergence of side-effects which limit or preclude
the possibility of using the product therapeutically. It is fair to assume that, at each stage of
research trials, the risk of the emergence of side-effects diminishes. As Product A has
undergone more trials without contra-indications, it may be reasonable to consider it as a
lower-risk product for development.
504 As noted in paragraph 3.5, there is pressure upon Pharmachemic to find a means of
improving its financial performance quickly within the parameters of its mission. Estimates
of time to launch for Product A are 4 years while Product B will take 8 years. Given the
projections made previously concerning decline in margins over time and the anticipated
reaction of shareholders, it would seem more likely that the Board can better sustain the R&D
investment for Product A during its development cycle than for Product B. Therefore, from a
business perspective, Product A is a lower risk option for Pharmachemic.
76. 505 In terms of staffing, the research and development capability in this application area has
been built up carefully and with considerable expertise over the last few years. Assessments
would indicate that current staffing provides for all of the research and development
requirements of either product. There is some concern that, should Product A be adopted
within the product strategy as opposed to Product B, some senior and highly expert research
and development staff would decide to leave (22-27% of existing team). The probability of
this envisaged staff turnover is estimated as being greater than 50% but, in terms of Product
A, the short-terms negative effect would be relatively small as the remaining staff would have
the capability to carry out the required research and development phases.
506 Having discovered an effective pharmaceutical product, it is clearly important to ensure
that the production capability exists. An assessment of production capability must include
both volumetric capability and unit production costs. Information gathered as part of the
investigation would suggest that production capability is available for both prospective
products.
507 Summarising the section on product development viability, it would appear that Product
A bears less risk overall than Product B.
VI Potential Product Value
601 Under “Potential Product Value”, attention must be given to a number of critical success
factors. These include estimates of ease of market entry, projected market share gain,
product life expectancy, and pay-back time.
602 Currently available treatments for the condition of osteo-arthritis are largely restricted to
the relief of bone pain. As such, there are many products within this market, and price
competition is strong. Both of the products under consideration by Pharmachemic are
differentiated from their competitors in terms of their therapeutic effect but to differing
degrees. As a curative product, Product B is highly differentiated while Product A, with its
condition remitting capabilities, is less so. Information gathered indicates that both products
have potential for achieving entry into the market with their putative therapeutic benefits.
603 Value of a product is directly related to the market share that it is able to capture.
Internal assessment of market share gains indicate a forecasted linear progression over the
first 5 years following the launch of a successful product. Market share tends to peak at this
time. In calculating the figures that follow, I have assumed the midpoint of the market
potential estimates given.
77. 604 With respect to Product A, it would be anticipated that “best case” peak returns in terms
of worldwide sales would be £360 million per annum with “worst case” being £200 million
per annum. For Product B, “best case” would be £1500 million and “worst case” would be
£1000 million. From a value of market share perspective, Product B shows considerable and
distinct advantage over Product A.
605 Product life expectancy relates to the product life cycle and is defined as the length of
time following patent application and registration that it is able to command peak market
share and maximum margin.
With Product A, it is estimated that the life expectancy will be 7 years. With Product B, life
expectancy is estimated to be between 3 years.
606 Calculations of pay-back must cater for the extent of initial investment, the rate of
capture of market share and the achievement of projected margins during the life of the
product. In making these calculations, market size estimates have been accepted and treated
as static over the period.
607 In the case of Product A, pay-back of R&D investment cost and initial launch costs over
the first two years would be achieved within three years. Subsequent sales with increasing
market share gain in years 4 and 5 following the launch would generate £119.25 million and
profit contribution during the life expectancy period is estimated at £68.75 million per
annum.
608 For Product B, pay-back of R&D investment cost and initial launch costs over the first
two years would be achieved within one and a half years. Subsequent sales with increasing
market share in years 3, 4 and 5 would generate £1000 million and profit contribution during
the life expectancy period is estimated at £375 million per annum.
VII Discussion of Priority Development Funding Requests
701 In the preceding paragraphs, A C Partnership has presented and described the pertinent
criteria for consideration of product development decisions from a strategic business
perspective. Discussion of the two products under consideration for priority development
funding has been included within each section covered.
702 This section of the report focuses upon particular considerations which influence the
priority development funding decision in the current situation. These are the requirements for
improved financial performance of the company, the risks surrounding product development
failure and the product life expectancy.
78. 703 As previously discussed under “Company Image”, there is a need to balance strategic
aims with the tactical requirements of company profitability. While the envisaged market
share gain and ultimate profit contribution for Product B is considerable, profit contribution
would come on stream from Product A significantly before contribution would be made from
Product B. Given the mounting pressures on Pharmachemic to improve the financial
performance of the company, support for the development of Product A would seem prudent
and would put less strain upon the sustainability of R&D investment.
704 Assessment of the chances of success for the two products under consideration would
clearly support the development of Product A. Research on Product A has already included
the use of animal subjects and some human trials results have been obtained. Results have
been positive and yet, with all of this evidence, assessments of likely success are still only
rated slightly above 50%. For Product B to reach the same stage with possibly the same
assessment of product development success potential would require five years research
activity (ie one year after proposed launch of Product A).
705 Given projected market shares and margins, the profit contribution for Product B on a
year-for-year basis during the product life expectancy far out weighs that for product A (year-
on-year profit contribution for Product B is over six times that for Product A). Taking into
consideration the product life expectancy estimates for each product, it can be seen that total
profit contribution for Product A is between £419 minion and £819 million and, for Product
B, it is between £1678 million and £2578 million. Therefore, despite the shorter product life
expectancy for Product B, it is significant and makes it a clear winner in comparison to
Product A.
706 Taken together, while the potential profit contribution for Product B clearly makes it an
attractive proposition, the high risk factor surrounding success of development and the
considerable time delay before profit contribution comes on stream make it a more doubtful
proposition from a strategic business perspective. A C Partnership would suggest that
selection of Product A for Priority development funding would be a more prudent business
decision in the current climate.
VIII Summary
801 Within the short timescale available, A C Partnership has reviewed and presented the
major factors pertaining to the assessment of product development proposals. In addition, the
two product development proposals have been considered against these criteria and three
particular aspects of critical importance have been drawn out for priority attention.