The management may confront some difficulties and routine reports may not give sufficient information to tackle these situations. Under such circumstances, special reports are called for. Special reports are required for special purpose only. These reports are prepared according to the need of the situation. Available accounting information may not be sufficient, so data may have to be especially collected. There may be need to put extra staff for compiling these reports. It may also involve co-ordination of different departments and different levels of management. Special report should be divided into sections, each covering the following main purpose such as reason for the report, investigation made and finding a conclusion and recommendation.

Control reports deal with two aspects. One aspect relates to the personal performance and the second aspect deals with the economic performance. The first type of reports is reported to judge the performance of managers and heads of responsibility centre with what performance should have been under the prevailing circumstances. The reason for deviations in performance is also identified. The second type of reports shows how well the responsibility centre has faired as an economic entity. Such analysis is made periodically. This type of analysis requires the use of full cost accounting rather than responsibility accounting. Control report should consider the following such as it should be related to personal responsibility, they should compare actual performance with the standards and they should highlight significant information.

Internal reports refer to those reports which are meant for different levels of management. Internal reports are not public documents and they are not expected to conform to any standards. These reports are prepared by keeping in view the needs of disposal for scanning them. These reports may be meant for top level, middle level and lower level managements. The report meant for different levels of management. The frequency of these reports varies in accordance with the purpose they serve. Some of the internal reports that are commonly used are: period report about profit or loss and financial position, statement of cash flow and changes in working capital, report about cost of production, production trends and utilization of capacity, labour turnover reports, material utilization reports, periodic reports on sales, credit collection period and selling and distribution expenses report on stock position.

The Middle level management is assigned the work for executing various policies. The objects or goals are set by top management. The requisite authority is delegated to middle level management so that organizational goals may be achieved. The reports submitted to middle level management are detailed so that a corrective view of performance of different departments is undertaken. The work of coordinating activities of different departments is also undertaken by middle management. The reports submitted to middle management may be classified as follows such as production manager, sales manager, purchase manager and finance manager. In this production manager have to submit some reports such as actual production figures along with budgeted production figures for that period. These reports are generally daily, weekly or fort nightly, capacity utilization reports and material usage reports and etc.,

The reports should be addressed to appropriate persons in respective responsibility centers. The reports should give details of variances, which are related to that centre. This will help in taking corrective measures at appropriate levels. The variances which are not controllable at a particular responsibility centre may also be mentioned separately in the report. Along with promptness, the frequency of reporting is also significant. The reports should be sent regularly when they are required. The timing of reporting will depend upon the nature of information and its purpose. Some reports may be sent daily, some weekly, some monthly and so on. Frequency of report means that these should be sent when required. The reports are prepared at appropriate times and sent to appropriate persons as per their requirements.

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The reporting system is meant to help management in taking correct decision and improving the operational efficiency of the organization. This objective will better be achieved if reports give comparative information. The comparative information can be in relation to previous periods, current standards, or budgets. This information helps in finding out deviations or variances. Where performance is below standards or expectations, such variances can be highlighted in the reports. The management by exception is possible when exceptional information will be supplied to the management. The comparative reporting will, at once help the reader to reach at conclusions about the performance of the responsibility centre mentioned in the report.

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There should be consistency in the preparation of reports. The comparability of reports will be possible only if they are consistent. For consistency, the reports should be prepared from the same type of information and statistical data. This will be possible if same accounting principles and concepts are used for collecting, classifying, tabulating and presenting of information. Consistency in reporting enhances their utility. Then the report should be reasonably accurate, statistical reports may sometimes be approximated to make them easily understandable. The degree of accuracy depends upon the nature of information and the purpose of its collection. The approximation should not be done up to the level where information losses its form and utility. So accuracy should be used to enhance the use of reports.

The report should be presented in a simple, unambiguous and clear language. The language should be non-technical. If the report is loaded with technical terminology, it will reduce its utility because the reader may be unfamiliar with that language. The reader should be able to understand the report without any difficulty. The report should also be readable. The figures should be rounded do as to make them easily understandable. If possible, charts, diagrams or graphs should be used for presenting information. The report should be presented only to the persons who need them. They should be marked to relevant officials. Some times reports are sent to various departments in a routine way, then it will involve unnecessary expenditure and the reports will not remain secret.