Business Accounting: Decision Making Process and Techniques

This report delves into the crucial role of business accounting in the decision-making process, focusing on how it aids in investment appraisals. It emphasizes the importance of both primary and secondary data, outlining data collection methods and ethical considerations. The report discusses survey methods, sampling techniques, and the use of tools like Net Present Value (NPV), payback period, and accounting rate of return. It also examines the sources of funds, such as bank loans and equity financing. The research uses data from Marks and Spencer (M&S) and includes references to support its findings. The report highlights the significance of ethical considerations in data collection and analysis.

Business Accounting; Business
Analysis and Principles of Marketing
Topic: To identify how business accounting
helps in process of decision making with
regard to investment.

Brief
The selected plan would be discussing various implications that how
business accounting plays major role with context of decision making as
it has requirement of both primary and secondary data as well..

Data collection
Primary data:
•The data would be directly extracted by the researcher of M&S from survey
techniques, observations as it would be gaining context with context to specific
subject.
•There is requirement of information which is assessed internally as from employees
and managers of Marks and Spencer.
Secondary data:
The information would be collected through internet, journals and articles which
are already published.
The should be taken from authenticate source.

Tips for better information storage and data
protection
• Data Backups
• Frequent password
change
09/08/18

Survey method

Survey method

Decision Making
• Ethical consideration
• While, performing this report and investigation scholar has been accountable for
compliance of different ethical aspects. Is this aspect, there are different
researchers in mentioned report. If data is copied then there will be not any
presence of references and citations. Accordingly, this concept has been followed
and there is presence of various authentic references, which reflects data has been
modified with its new findings. The consideration is ethical has met with all legal
aspects to huge extent.
• Sampling
• In the perspective of sampling, simple random techniques has been implemented
for study. On basis of simple random technique, random employees and consumer
are selected for survey and extracting valid information.
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Investment Appraisal Techniques
M&S can employ following tools for assessing and evaluating the
viability of capital projects such as:
Net present value
Payback period
Accounting rate of return

Sources of Funds
For meeting financial needs and requirements M&S can adopt following
sources such as:
•Bank loan
•Equity financing

REFERENCES
• Delbon, P., and et. al., 2017. Dialysis and conservative management: ethical and deontological issues in the
decision-making process. Medicina Historica. 1(1). pp.49-52.
• Huang, R. and Sarigöllü, E., 2014. How brand awareness relates to market outcome, brand equity, and the
marketing mix. In Fashion Branding and Consumer Behaviors (pp. 113-132). Springer, New York, NY.
• Niegowski, J.A. and Lafortune, M.A., Nike Inc, 2017. Systems and methods for storing and analyzing golf data,
including community and individual golf data collection and storage at a central hub. U.S. Patent 9,661,894.
• Lafortune, M.A. and Niegowski, J.A., Karsten Manufacturing Corp, 2017. Systems and methods for storing and
analyzing golf data, including community and individual golf data collection and storage at a central hub. U.S.
Patent 9,623,284.

Thank you