Explain how the following factors may assist in preparing financial and statistical reports for a business:

Cash flow
Covers
Expenditure
Occupancy rates (impact on financial return)
Sales performance
Stock (inventory) level
Staff costs
Variances (between income and expenditure)
Wastage
Yield
Income
Commercial account activity
Commission earnings
Daily, weekly and monthly transaction reporting
Department/area performance
Sales returns on individual products and services