Strategic Plans and Financial Performance of A.G. Barr Plc, BRITVIC Plc, and COCA-COLA EUROPEAN PARTNERS Plc

Accounting and Finance
for Managers

Contents
INTRODUCTION...........................................................................................................................4
SECTION A.....................................................................................................................................5
1a.Identify the Strategic Plans for each organisation involving main financial goals &
measurable success indicators in context to financial growth financial performance and
financial sustainability............................................................................................................5
1b. Critically evaluate the performance of the three companies using the latest three years
financial and non-financial data by using financial ratios......................................................5
1c Justification of the best performance company.................................................................5
SECTION B.....................................................................................................................................5
2a. Evaluate the main forms of internal and external long-term finance available to listed
organisation............................................................................................................................5
2b. Identify one source of finance and explore how it impact on interest of existing
stakeholders............................................................................................................................7
CONCLUSION................................................................................................................................7
REFERENCES................................................................................................................................8

INTRODUCTION
Financial statements plays vital role in the overall growth and success of an organization.
In addition to this, there are different types of financial statements that require to be prepared in
order to identify organizational performance as well as profitability in long run (Ali and Ahmed,
2017). In context to this, financial goals, decision-making and sustainability of A.G. Barr Plc,
BRITVIC Plc and COCA-COLA EUROPEAN PARTNERS Plc is explained in this report by the
assistance of various financial ratios and performance analysts. Along with this, external and
internal sources of financing available to respective organization is being analysed for
identifying the appropriate and suitable source for company in their future growth prospects.
SECTION A
1a.Identify the Strategic Plans for each organisation involving main financial goals &
measurable success indicators in context to financial growth financial performance and
financial sustainability
BARR (A.G.) PLC
It is one of the soft drink manufacturer that is established in your 1875 food store the
company of a product ranges are food drinks, energy drink and juices, carbonated soft drinks,
cocktails and so on.
Financial goals
The organization earned GB255.7 million pounds in here 2020 that is decline by 8.4% as
compared to 2019. In addition to this, it’s profit is also decline by one point 3% and net margins
by one point 1%. This shows that company financial performance is not meeting with its targeted
goals (Anessi-Pessina and Sicilia, M., 2020). It has executed long term sustainable delivering
plans where company has prioritized in developing relationship with customer, connecting with
customer and driving efficiency for dealing with deviation in its actual performance as well as
targeted goals.
Success indicators
Financial growth: In the present time, it is analyzed that respective company faced
decrease in net profits because of raising in cost of goods sold that has decline existing income
generation capacity.

Financial sustainability: By making proper improvement within financial structure and
operations of business entity, it is analyze that company required to execute long term financial
sustainability policies for competing at marketplace.
Financial performance: In the year 2020, company has performed in decreasing trend that
has caused loss of revenue and raising in cost of goods sold. The total revenue earned by
respective company was 8.4% low as compared to previous year revenue.
Decision making strategy
According to the above discussion, it is determined that company require to execute short
term and long term decision-making for its user growth prospects (Foley, 2018). These are
making new investments, increasing market share and many more.
BRITVIC PLC
It is a soft drink manufacturer in UK that was established in year 1845 with an objective to
gain growth at wider level. The company has different operating sectors such as GB cards, GB
stills and so on.
Financial goals
The organization is aim to maintain its revenue level for promoting long term market share.
For gaining growth, it is significant to earn adequate amount of profits as it help in promoting
healthy business environment. The company has faced declining in net margins and operating
profits by 2.6%. Thus, it required to manage operations effectively so that operational based cost
is reduced.
Success indicators
Financial growth: The company is reportedly downward movement within its financial
position as it is determining that earning per share is declined from 2018 to 2019. In addition to
this, dividend per share has increase in 2019 that has declined total earnings of organization
(García‐Sánchez and García‐Meca, 2018). It is recommended that company required to manage
its policies in an effective manner.
Financial sustainability: The respective company make use of strategies that is offering
healthy food items, developing local favorites, providing quality products within objective to
promote healthy and innovative creation at marketplace. This help company to develop long
term efficiency and sustainability.