Broadly classified into three level namely Top management, middle management and lower level management.

Top Management

• Prepared reports that give a complete and readily comprehensive summary of the overall aspects of operations and an indentification of major events.
• Summaries must be supported by sufficient detail to facilitate tracing unfavorable situation to their source

Middle Management

• Defined as members of management in chare of the major subdivisions of the business like sales, production and finance
• Responsible for carrying out the responsibilities assigned to the subdivisions within the broad policies and objectives established by top management.
• Reports include summary data, also are characterized by detailed data on day-to-day operations.

Lower level management

• Comprises the supervisors and foremen
• Principally concerned with coordination and control of day-to-day operation
• Therefore control reports must be designed accordingly
• Reports are principally concerned with production and cost control
• Reports must be detailed, simple, understandable, and limited to items having a direct bearing on the supervisors’ operational responsibilities.

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