The specific components required for a relative merits report will generally be outlined in the assignment document by your instructor. However, a typical relative merits report will contain the following sections:
Front Matter:
Title Page
Table of Contents
List of Illustrations
Content:
Introduction
Definition
A description of the general overall theme of the processes, materials, etc. being compared in the report.
Descriptions
Analysis of each of the specific materials, processes, etc. being compared in the report.
Comparison
A comparison of the data gathered on each material, process, etc. being compared.
Conclusions
A summary of the conclusions drawn from the data comparisons.
Recommendation
A statement recommending one of the processes, materials, etc. and the reasons why it has been recommended.
Back Matter:
References
A listing of the sources utilized in the report. Depending upon the reference style (IEEE, MLA, APA, etc.) this section may be titled differently (e.g. Works Cited, Bibliography, etc.)
Note: As always, check your assignment instructions or confirm with your instructor when determining the structure of your report.
Writing Relative Merits Reports
A Guide to Writing a Comparison Assessment Report (Opentstax CNX)
General Writing Help
Research and Writing Help (SAIT Library)
Research and Writing (University of Alberta)