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Unit 11: Information System and Reporting to Management

(iv) Report regarding any special problem such as make or buy, replacement of Notes
old assets or any other.
(c) Reports to the Chief Production Officer: Following reports are to be submitted to the
Chief Production Officer (C.P.O.):
(i) Cost analysis statement
(ii) Machine utilisation report

(iii) Work force utilisation statement
(iv) Materials statement
(v) Production statement showing budgeted and actual with variance and
(vi) Overheads cost statement

(d) Report to the Chief Executive Marketing and Sales: Following reports are to be submitted
to the Chief Executive Marketing and Sales:
(i) Sales summary

(ii) Reports on credit collection
(iii) Reports of orders received and executed and outstanding orders
(iv) Report on stock of finished goods
2. Middle Level Management Reports: The middle level management consists of the heads of
various departments. The reports at this level should show the efficiency and cost data
relating to different departments. At this level execution of plans formulated by the top
management is worked out and all the managers in each department are concerned with
this. It is also the function of middle level management to coordinate different activities of
different departments. The reports at middle level management consist of the following:
(a) Report to the General Manager: The following Reports are to be submitted to the
General Manager:
(i) Administration budget,
(ii) Cash and capital budget,
(iii) Salaries statement of staff and

(iv) Research and development budget
(b) Report to the Finance Manager: The reports to be submitted to the Finance Manager
are:

(i) Funds flow statement
(ii) Cash flow statement
(iii) Cash and bank reports
(iv) Debtor’s collection period reports

(v) Average payment period reports
(c) Reports to the Purchase Manager: The following reports are to be submitted to the
Purchase Manager:

(i) Stock level of raw material,
(ii) Use of raw material,

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