Report writing in respect of Dec 2013 question 1(b) & dec2011 question 1 (b)

Your previous response was overhauling to me. Currently I face a basic problem regarding report writing for p3 question . It's basic structure is From To Introduction .......... .......... Conclusion. throughout reading past question it seems to me that sometimes there are little difference from each other. Like sometimes it include management summary , sometimes it exclude to: for whom I am writing. For my better understanding I refer Dec 2013 question 1(b) and Dec 2011question 1 (b) Thanx in advanced