| Sample 55: |   | Sample Pages |
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| The complete title should appear about 2 inches from the top of the page. Placement may vary depending on the typeface and size and the layout and design of the page as a whole. |
  | 20 Percent by Serving Breakfast |
| The first paragraph or two should provide an overview of the report. The introduction does not receive a heading. If additional background information is required, use an appropriate heading for it. |   | With an investment of only $158,000 at each of its 14 locations, Macbeth's Restaurants could begin providing breakfast and increase its annual profits by approximately 20 percent. Surveys indicate that those who eat breakfast out regularly--including travelers, commuters, and students--are not fully satisfied with their current options and would prefer a high-quality and fast restaurant available for breakfast. By converting the five restaurants in Omaha first, Macbeth's could take advantage of loyal customer support, and be making a profit on its initial investment in less than a year. |
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| Note that headings need to change in format and appearance to indicate the relative importance of major sections and subsections. |   | Providing breakfast service would increase Macbeth's annual profits by approximately 20 percent. This report shows how and why the increase is possible.
Purpose The purpose of this report is to discuss the feasibility of opening Macbeth's Restaurants for breakfast. During my investigation, I discovered that in the four cities in which Macbeth's are located, the demand for a high-quality yet fast-food restaurant is high. |
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|   |   | Methodology and Limitations
To determine whether Macbeth's should compete for the breakfast business, I studied the competition, the clientele, the required investments and changes, and the potential for increased profits. For six weeks I surveyed customers eating breakfast at restaurants in each of the four cities, and in each city Omaha Management Consultants conducted a random-sample telephone survey to determine the breakfast market. [Additional text on the methodology and limitations of the study deleted to save space.] |
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| Pages in a report are numbered consecutively. The prefatory parts on which numbers should appear receive lowercase roman numerals. The body of the report and supplemental parts use arabic numbers. |   | At present, the residents of Omaha, Lincoln, Kearney, and David City have very few options for breakfast. Restaurants currently serving breakfast fall into three general categories: hotel/motel restaurants and coffee shops, family-owned downtown coffee shops, and national fast-food chains. Each of establishment caters to a particular clientele, and surveys of the customers at each type of restaurant reveal major disatisfactions. The vast majority (83 percent) of those having breakfast in the hotel/motel restaurants are travelers. Their principal complaints about breakfast in those establishments are slow service and high costs. [Text deleted to save space.] |
|   |   | In Omaha
Omaha presents a unique opportunity for Macbeth's because it has been opening at 9:00 a.m. for the past three years and already has an established clientele of those wanting a late breakfast. [The remainder of the report would contain additional evidence in support of the recommendation.] |
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