Formats Of MEMORANDOM, RESUME, REPORTS !

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1. REPORT (Memo)


HOW TO WRITE A REPORT (MEMORANDUM)


Almost all companies have a conventional heading that signals an internal memo. "Memorandum" (or "Memo") usually appears in bold letters either left- or center-justified at the top of the page. Other important information that appears at the top of page one includes:

To:
From:
Date:
Subject: (or Re:)

It should be noted that most word processors like Microsoft Word provide some nice templates for memo layout should you be looking for one.

If this is a memo designed to communicate the findings of some project or investigation assigned to the author, then the structure of the memo typically progresses as follows:

Introduction (or Background)
Two or three sentences that orient your reader about why your are writing to him or her. Your boss may not remember why he or she assigned you this project. In this section, refresh your boss's memory. This should not be an editorial (for example, don't include philosophy about how important this issue is to your company--your readers already know that). Rather, the Introduction should inform the reader about specific background info regarding the project you are writing about (for example, who, what, when, where, why). In most analytical memos, your tone should be unemotional and objective.

Avoid putting your conclusions or key points in this section--those things go in the next section.

Key Points
This section may also be labeled "Recommendations", "Highlights", "Summary", "Conclusions", or something else with a similar summative tone.
This is where you place your key points for that busy executive that only has three minutes on the subway.

Key points are usually best communicated by listing them as single sentences or phrases (like we have done here). Avoid big blocks of narrative text--most busy readers have difficulties navigating large, wordy paragraphs.

Limit your key points to three or less.

In an analytical memo your three key points might consist of:

Major strengths or weaknesses that you'd like to highlight.
Opportunities for improvement.
At least one recommendation for action.
Your key points must all fit on the first page.


Analysis
Data, Method, Assumptions. Before you engage in any analysis you need to tell your reader some things:

Data. What data will you be using? How and where did you obtain it?
Method. What methods will you be using to analyze your data?
Assumptions. Are there some key assumptions that you will be making during your analysis?
By informing your reader about these issues, they'll better know what to expect as they read on...

Specific Analysis. This section may also be labeled "Findings", "Details", "Results", or something else that signifies that this is where you provide the details of your analysis. This is for the reader that needs more specific information than the summary info presented in the key points listed above. A useful rule about the analysis section: It should be easy for the reader to clearly link the portions of your Analysis section with each point listed in the Key Points section above.

Positioning the Analysis Section. If there is room, begin your analysis section on the bottom of page one. If your analysis is fairly lengthy, consider using subheadings that divide your analysis into logical pieces. Notice that we have done this here by using bold-face phrases to signal the general content of each paragraph.

Use of Boldface for Headings and Subheadings. Just like we are doing here, use boldface and different size fonts to highlight section headings and subheadings. Today's word processing software makes it easy for the writer to use different font sizes and headings to guide the reader's eye through the report.

Paragraph Size. Avoid big blocks of narrative text. Large paragraphs are impossible to read quickly. Better to break up your thoughts into smaller size chunks. Augment them with boldfaced subheadings--just like we are doing here.

Use of Data. Most analytical reports require the incorporation of data in order to be convincing. Data provide a sense of objectivity and encourage "managing by fact". Data are usually expressed in either tables or graphs. They can be placed inside the analysis section (increasingly popular as word processors facilitate cut-and-paste) or at the end of the report as attachments. In either case, all tables and graphs should have a title and numerical reference (e.g., Table 2: Cost Data; Figure III: Sales Projections), and your analysis should make specific reference to each table or graph you have included in your report (e.g., "see Table 2"). Attaching the raw data used in your analysis is usually a good idea.

Limitations. What are the limitations of your analysis and findings? For example, the data that you use may be incomplete or suspect--you may need to note that to your reader. Indeed, a "Limitations" or similar section may be a chance to impose your superior grasp of the context that frames your project. Your reader will appreciate this.

What Not to Include. Never incorporate data that is not specifically referenced in your analysis. Do not end the memo with your conclusions! They should be stated in list form on Page One.

SAMPLE

MEMORANDUM

To: Carl Sawyer
From: Matt Ford
Date: September 2, 2001
Subject: Dallas Plant Productivity

________________________________________________________________________

Introduction

As requested, productivity of the Dallas plant has been investigated. The focus of the investigation was on productivity levels and trends from 1999 to 2000. Findings are compared to national productivity data.

Findings

Productivity results. Partial factor productivity increased about 4% from 1999 to 2000. Large increases in labor and resin productivity were offset in part by a decrease in capital productivity.

National comparison. The Dallas labor factor productivity increase of 9% exceeds current national average productivity increases of between 2-3%.

Tracking system. Develop a system to measure productivity changes on a quarterly basis. The system should permit the translation of input and output units into dollars to enable more accurate comparisons between factors of production, and with outside benchmarks.

Discussion

Method. Annual output and input data were obtained from Sawyer’s accounting department. Partial factor productivity (output/single input) was calculated for each factor of production. Percentage change in productivity year over year was then determined and compared to US manufacturing and nonfarm business data. We assumed that Sawyer’s operation is primarily involved in manufacturing, so the comparison to US manufacturing productivity data appears most relevant.

Productivity Results. Dallas plant productivity data appear in Table 1. Partial factor productivity, where output is compared to a single resource, was determined for each factor of production. Since little in-house historical productivity available for comparison, the most important data in Table 1 are likely the percentage changes in productivity between 1999 and 2000. Labor- and resin-related productivity increased significantly over the past year (9% and 11% respectively). A decrease in capital-related productivity (-9%) offset these gains somewhat.

It is often desirable to determine the productivity of multiple factors of production (multifactor productivity) or even all factors (total factor productivity). In order to do this for the Dallas plant, the accounting system should incorporate cost factors to convert units of production into their dollar equivalents. For instance, the energy factor should be multiplied by the appropriate $/BTU cost factor to determine the dollar value of the resource. Note that converting input and output values into their dollar equivalents will also facilitate comparisons among various factors and with outside benchmarks.

Table 1: Dallas Billiard Plant Productivity

1999 2000

Output/Input Data
Units Produced 1,000 1,000
Labor (hrs) 300 275
Resin (lbs) 50 45
Capital ($) 10,000 11,000
Energy (BTU) 3,000 2,850

Partial Factor Productivity % Change
Labor (hrs) 3.3 3.6 9%
Resin (lbs) 20 22 11%
Capital ($) 0.10 0.09 -9%
Energy (BTU) 0.33 0.35 5%
4%
note: partial factor productivity = output/single resource
source: Dallas plant accounting office

Outside Comparisons. The most widely followed national productivity data is the labor productivity series produced quarterly by the Bureau of Labor Statistics. Output from various sectors is compared against the number of corresponding labor hours. Note that this is a partial factor productivity, and unfortunately cannot be used to infer the productivity of other factors of production.

Figure 1 presents annual changes in US productivity for both the manufacturing and nonfarm business sectors. Note that, until recently, productivity has been increasing since about 1993. The Dallas plant’s labor productivity increase of 9% exceeds the 2-4% increases in manufacturing and nonfarm business productivity.

Note also from Figure 1 the consistent difference between manufacturing and nonfarm productivity changes. This has been a persistent national phenomenon and relates at least in part to the difficulty with measuring inputs and outputs in the service sector-which is represented in the nonfarm series. The Dallas plant productivity, of course, is more easily tied to the manufacturing sector.



Tracking System Development. Developing a system to track productivity of the Dallas plant on a quarterly basis is recommended. Such a system will provide a database for monitoring improvements in productivity as the facility implements new initiatives. It will also provide a warning signal to managers should productivity begin to falter. A system that combines both tabular data (similar to Table 1) with a picture of changes over time (like Figure 1) should offer a valuable management tool for understanding productivity levels and trends.

Limitations. Dollar-denominated unit values for output, labor, resin, and energy were not available. Therefore, no determination of total factor productivity was done.


2. NORMAL MEMO FORMAT

To:
From:
Date:
Subject:

(-Body is same as Letter
- no need of wring 'Dear Mr. ...', 'Sincerelly' etc. Only Body is required.)

3. RESUME
JOHN SMITH

1 Nunn Drive Highland Heights KY 41099
smithj@nku.edu
(859) 572-0000 (859) 572-9999 (fax)
www.smithj.net

OBJECTIVE
Entry-level position as an analyst or project manager with advancement opportunity into general management.

EDUCATION
August, 2001- present. Northern Kentucky University, College of Business, Highland Heights, KY. B.S. Management (December 2005). GPA 3.35. · Achieved Dean’s List status four semesters. · Ferris Scholarship recipient, 2004, 2005. · Led three group presentations that received outstanding grades. · Completed the following projects/term papers as part of coursework: “Operations Assessment of Southwest Airlines, Inc” “Using the 10-Step Quality Improvement Process to Reduce Late Class Arrivals” “Telecom Industry Analysis” · Conducted 11 analyses requiring analytical problem solving and memo writing. · Participated in Finance Student Association field trips to New York Stock Exchange and Chicago Board of Trade. · Placed 1st in Phi Beta Lambda Business Decision Making state competition, Lexington, 2004.

EXPERIENCE
September, 2004-present. Assistant Supervisor. Target Corporation. Norwood, OH. · Selected by corporate offices as a start-up specialist for new store opening. · Achieved department start-up goals for productivity three months ahead of schedule. · Supervised 15 hourly floor personnel. · Implemented new restocking plan that saved $75,000 in annual inventory costs.

May, 2003-August 2004. Participant Services Representative. Fidelity Investments. Highland Heights, KY. · Assisted 50 customers per day with questions about 401K plans. · Familiarized over 300 clients with Internet-based account access. · Certified Six Sigma Green Belt. · Participated on team that reduced customer call waiting time by 28%.

AFFILIATIONS & ACTIVITIES
Phi Beta Lambda (Future Business Leaders), NKU Chapter NKU Finance Student Association NKU Peer Mentor United Way Campaign Volunteer American Society for Quality, Certified Quality Improvement Associate (CQIA)

INTERESTS
Fitness, financial markets and investing, coin collecting.

REFERENCES
Matthew W. Ford Assistant Professor of Management Northern Kentucky University Nunn Drive Highland Heights KY (859) 572-1319 fordmw@nku.edu Janet L. Doe Vice President of Operations Target Corporation 1000 Nicollet Mall Minneapolis, MN 55403 (612) 304-6073 jane.doe@target.com

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