Managerial Accounting Analysis of SAS Company Financial Statements

Running head: MANAGERIAL ACCOUNTING
Managerial Accounting
Name of the Student:
Name of the University:
Author’s Note

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MANAGERIAL ACCOUNTING
Executive Summary
The main purpose of the assignment is to analyze the different aspects of financial statements of
SAS company which is engaged in business of d. The different analysis will be graded on the
basis of good, bad and ugly policy. The reporting framework of PwC will be followed for the
purpose of establishing whether the financial reports which are prepared by SAS ltd is consistent
with the framework. In addition to this, the various elements which are reported in the annual
reports will be considered if the same are appropriately reported or not.
Table of Contents

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MANAGERIAL ACCOUNTING
PwC Value Framework Elements....................................................................................................8
1. Value Framework Element: Strategies and Objectives............................................................8
Report Extracts:...........................................................................................................................8
Reporting Critique.......................................................................................................................8
Extensiveness and Accessibility..................................................................................................9
Comprehensiveness.....................................................................................................................9
Conclusion and Strength..............................................................................................................9
2. Value Framework Element: Business Model.........................................................................10
Report Extracts:.........................................................................................................................10
Reporting Critique.....................................................................................................................10
Extensiveness and Accessibility................................................................................................11
Comprehensiveness...................................................................................................................11
Conclusion and Strength............................................................................................................11
3. Value Framework Element: Governance...............................................................................11
Report Extracts:.........................................................................................................................11
Reporting Critique.....................................................................................................................12
Extensiveness and Accessibility................................................................................................13
Comprehensiveness...................................................................................................................13
Conclusion and Strength............................................................................................................13
4. Value Framework Element: Risk Management.....................................................................14

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MANAGERIAL ACCOUNTING
Report Extracts:.........................................................................................................................14
Reporting Critique.....................................................................................................................15
Extensiveness and Accessibility................................................................................................15
Comprehensiveness...................................................................................................................15
Conclusion and Strength............................................................................................................16
5. Value Framework Element: Remuneration............................................................................16
Report Extracts:.........................................................................................................................16
Reporting Critique.....................................................................................................................17
Extensiveness and Accessibility................................................................................................18
Comprehensiveness...................................................................................................................18
Conclusion and Strength............................................................................................................19
6. Value Framework Element: Financial Assets........................................................................19
Report Extracts:.........................................................................................................................19
Reporting Critique.....................................................................................................................20
Extensiveness and Accessibility................................................................................................20
Comprehensiveness...................................................................................................................20
Conclusion and Strength............................................................................................................20
7. Value Framework Element: Physical Assets..........................................................................21
Report Extracts:.........................................................................................................................21
Reporting Critique.....................................................................................................................22

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MANAGERIAL ACCOUNTING
Extensiveness and Accessibility................................................................................................23
Comprehensiveness...................................................................................................................23
Conclusion and Strength............................................................................................................23
8. Value Framework Element: Customers.................................................................................24
Report Extracts:.........................................................................................................................24
Reporting Critique.....................................................................................................................25
Extensiveness and Accessibility................................................................................................25
Comprehensiveness...................................................................................................................25
Conclusion and Strength............................................................................................................25
9. Value Framework Element: People & Culture.......................................................................26
Report Extracts:.........................................................................................................................26
Reporting Critique.....................................................................................................................26
Extensiveness and Accessibility................................................................................................26
Comprehensiveness...................................................................................................................27
Conclusion and Strength............................................................................................................27
10. Value Framework Element: Innovation G&S....................................................................28
Report Extracts:.........................................................................................................................28
Reporting Critique.....................................................................................................................28
Extensiveness and Accessibility................................................................................................28
Comprehensiveness...................................................................................................................28

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MANAGERIAL ACCOUNTING
Conclusion and Strength............................................................................................................29
11. Value Framework Element: Brands and Intellectual Assets..............................................29
Report Extracts:.........................................................................................................................29
Reporting Critique.....................................................................................................................29
Extensiveness and Accessibility................................................................................................29
Comprehensiveness...................................................................................................................30
Conclusion and Strength............................................................................................................30
12. Value Framework Element: Processes and Supply Chain..................................................30
Report Extracts:.........................................................................................................................30
Reporting Critique.....................................................................................................................31
Extensiveness and Accessibility................................................................................................31
Comprehensiveness...................................................................................................................32
Conclusion and Strength............................................................................................................32
13. Value Framework Element: Operational Performance.......................................................32
Report Extracts:.........................................................................................................................32
Reporting Critique.....................................................................................................................33
Extensiveness and Accessibility................................................................................................33
Comprehensiveness...................................................................................................................34
Conclusion and Strength............................................................................................................34
14. Value Framework Element: Economic Performance.........................................................34

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MANAGERIAL ACCOUNTING
Report Extracts:.........................................................................................................................34
Reporting Critique.....................................................................................................................35
Extensiveness and Accessibility................................................................................................35
Comprehensiveness...................................................................................................................36
Conclusion and Strength............................................................................................................36
15. Value Framework Element: Social.....................................................................................36
Report Extracts:.........................................................................................................................36
Reporting Critique.....................................................................................................................37
Extensiveness and Accessibility................................................................................................37
Comprehensiveness...................................................................................................................37
Conclusion and Strength............................................................................................................37
16. Value Framework Element: Environmental.......................................................................38
Report Extracts:.........................................................................................................................38
Reporting Critique.....................................................................................................................38
Extensiveness and Accessibility................................................................................................38
Comprehensiveness...................................................................................................................38
Conclusion and Strength............................................................................................................39
17. Value Framework Element: Segmental..............................................................................39
Report Extracts:.........................................................................................................................39
Reporting Critique.....................................................................................................................40

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MANAGERIAL ACCOUNTING
Extensiveness and Accessibility................................................................................................40
Comprehensiveness...................................................................................................................40
Conclusion and Strength............................................................................................................41
Reference.......................................................................................................................................42