Accounting and Finance for Managers

Accounting and Finance for
managers

Contents
INTRODUCTION...........................................................................................................................1
SECTION A.....................................................................................................................................1
Question 1....................................................................................................................................1
1.a.Demonstrate how various decisions have impacted on the financial performance of the
companies....................................................................................................................................1
1.b.Critically evaluate the performance of the three companies using the latest three years
financial and non-financial data...................................................................................................1
1.c.Using information and results from tasks 1 and 2 above, put forward a short case justifying
the reasons why the best performing company............................................................................1
SECTION B.....................................................................................................................................1
Question 2....................................................................................................................................1
2.a.Critically evaluate the main types of internal and external long-term finance available to
listed companies...........................................................................................................................1
2.b.Select one source of long term finance used by one of the company’s in the case study, to
explore how it affects the interests of existing stakeholders.......................................................1
CONCLUSION................................................................................................................................1
REFERENCES................................................................................................................................2

INTRODUCTION
Accounting is undertaken as methods of recording financial transactions which pertains to
enterprises. In addition to this, finance is considered as funds management and involves activities
such as investing, borrowing and so on. This report is prepared on three firms which are BARR
(A.G.) Plc, Britvic Plc and Coca cola European partners plc. Additionally, all three firms are
mainly known as soft drinks producers and whole three have specific goals. Respective report is
is dividedinto two parts in which first part involves description about all entities objectives.
Moreover,ffinancial performance is determined in comprehensive manner with aidds of various
ratios kinds. While within other section, description related to different kinds of financial source
are discussed that can be used for financial assistance.
SECTION A
Question 1
1.a. Analysis of goals and objectives of each company.
Overview of AG Barr Plc
It basically manufactures as well as markets soft drinks. Moreover, its product portfolio consist
of carbonated soft drinks, fruit drinks cocktails and energy drinks. In additiona to this, it also
provides sugar free flavoured water and squashes etc. They generally market their products under
IRN-BRU, KA, D&B, Barr originals and many others names. Furthermore, this also distributes
several third party brands incorporating rockstars as well as Snapple, within partnerships. Apart
from this, respective firm also distributes Rockstar energy drinks within United Kingdom as well
as Ireland. They performs their business by three reportable segments: carbonates, still drinks
and water and others.
Overview of Britivic Plc
This is considered as well known suppliers as well as producer of carbonated as wellas still soft
drinks. In additiona to this, they market their goods within Robbinsons, J20, fruit shoot, club,
Ballygowan, Teisseire and other brands. It also exports goods to above 50 countries. Moreover,
respective firm classifies their units of business into six reportable segments: GB crabs (UK
excluding Northern Ireland, Ireland (Republic of Ireland as well as Northern Inreland, Brazil,
France and Worldwide. GB Stills (UK excluding Northern Ireland). Its headquaters is in Hemel
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Hempstead, Hertfordshire, UK. Furthermore, respective firm’s product portfolio consists of
energy drinks, mineral water, carbonates, syrups, juice, squash and sparkling soda.
Overview of Coca Cola Plc
Coca-Cola European Partners Plc is known to be independent Coca- Cola bottling firm. Also,
they manufacturers, distributes as well as markets ready to drink beverages within thirteen
countries which serve their products around 300 million customers. In addition to this, it sources
focused upon bases of beverages as well as syrupsfrom The Coca Cola company (TCCC) as well
as therafter partners who in tirn sells those goods to clients. Additionally, respective entity
categorised their businesss activities within 9 geographic segments taht are Germany, France,
Norway, Iceland, Great Britain, Ineria, Sweden and Belgium or Luxembourg. Furthermore, these
incorporates of non alcoholic ready to drink beveeraages, canned as well as bottled soft drinks
juices, carbonated and isotonic waters. Along with this, CCEP markets these goods within
several owned as well as licensed brands like Fanta, Nesteaa, Glaceau, powerade and Schweppes
and others.
1.b.Critically evaluate the performance of the three companies using the latest three years
financial and non-financial data.
Financial and non- financial ratios
BARR (A.G.) PLC
It basically manufactures as well as markets soft drinks. Moreover, its product portfolio consist
of carbonated soft drinks, fruit drinks cocktails and energy drinks. In additiona to this, it also
provides sugar free flavoured water and squashes etc. They generally market their products under
IRN-BRU, KA, D&B, Barr originals and many others names. Furthermore, this also distributes
several third party brands incorporating rockstars as well as Snapple, within partnerships. Apart
from this, respective firm also distributes Rockstar energy drinks within United Kingdom as well
as Ireland. They performs their business by three reportable segments: carbonates, still drinks
and water and others.
BARR (A.G.) PLC 25/01/2020 26/01/2019 27/01/2018
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