It was during July 2019 that Wintech Industrial Supplies decided to expand its business. The expansion includes setting up a separate division for industrial tools which will import products from China and sells it in the Oman. The competitors in this project are Safety Technical Services, Technical Suppliers limited, etc., The Board of Directors informed Mr. Ahmed, who is the management accountant, to conduct a detailed study on the proposal and submit a report to the management. Mr. Ahmed has prepared a list of details that he needs to be included in the report.

• Summary statements that highlight the financial position of the company (to suggest whether the expansion program can be financed using own fund or borrowed funds)
• An estimate of the cost of product, per unit (related to the industrial tools)
• A market feasibility study of the expansion program.

As part of the initial feasibility analysis, Ahmed decided to conduct a survey on users of industrial suppliers, with the specific objective to examine the User satisfaction with the performance of existing industrial tools suppliers in Oman. The users are defined as companies operating in Oman. It is intended to collect data from all governorates. Each governorate will be further divided into Wilayats and respondents will be selected. Database of all companies are not available, and hence the researcher decides to select few samples from each Wilayat based on number of companies, their field of operation and experience of the researcher.

The management required the data to be presented in a more meaningful form, so that comparisons can be made between different governorates and according to the type of companies.

Based on the above, answer the following question

Question

A- What should be the essential qualities of report? Use case relevant data to justify answers.