SQL Server Reporting Services is a tool which is widely used for reporting which comes with the Enterprise License of SQL Server.
It has many inbuilt features for Security, Administration, Migration etc.
The Reports are stored in .rdl files into Report Server. The Reports will available to users using URL with format http:<servername>Reports. In this URL, different folders are normally created for different files to be stored for better managebility.
Example: Datasource folder for Shared Datasources to be stored which are used by Reports, Reports InternetSales, Reports StoreSales etc.
For Security Administration, various inbuild Roles like content manager, browser… which are used for granular control of access. The Folder level Security can be set as to who will have the permissions to which folders.
The Reports are normally developed in BIDS which is a light version Visual Studio. They can be deployed from the BIDS or individual reports can be uploaded from the URL http:<servername>Reports by using “Upload” option.