The assignment involves a detailed analysis of the financial performance of two companies, UCK furnitures and UCK woodworks. It includes the calculation of various financial ratios such as Return on Capital Employed (ROCE), Assets Turnover, and Operating Profit Margin. The assignment also evaluates the use of planning tools in management accounting, including budgetary control and forecasting techniques. A comparison of the two companies is made using these ratios and tools to identify areas for improvement in their financial performance.