To develop a proper standard reports one should follow the proper method of Report development cycle where possible.
The First Step is always Information Gathering. This is the important part to understand what actually a Businness needs in the Reports.
One can approach two methodologies for the report development which are
a)Top Down Approach
b)Bottom Up Approach
The Top down Approach is mostely used where first Information Gathering is the End Product as how would a Business User needs his Report and what information is to be displayed on it.
Get the information of which data is need and from where it will be coming.
Bottom Up Approach is where you will be understanding the Data Model first and the data available should be presented to Businness Users who will decide which ones to used for Reports. This Approach works where you have a Less Amount of data and Developer is involved in all the meeting where Application Data Model was discussed.
Understanding the Data Models always tends for a Good Report by using indexed Columns in the Where Clause of the Reports and joins between tables.
Golden Rule for better Reports which take less time for processing and better use of resources is to avoid Cursors over Temporary tables and Temporary tables over Table Variables.
The Common Table Expressions can be used.
Always try to develop queries where the query takes only the data which it needs for the Report.