This report provides an in-depth analysis of financial decision-making within Skanska Plc, a multinational construction and development company. It begins by discussing the crucial roles and responsibilities of both the accounting and finance departments, highlighting their significance in managing monetary transactions, maintaining financial performance, and providing essential information for informed decision-making. The accounting department's functions, including financial accounting, management accounting, tax, and auditing, are explored, along with their impact on the company's operations. The finance department's functions, such as investment, financing, dividend, and working capital management, are also examined, emphasizing their contribution to the company's financial health. The report further delves into the calculation and analysis of key financial ratios, specifically Return on Capital Employed (ROCE) and Net Profit Margin, to assess the company's profitability and efficiency. The analysis includes an examination of the financial performance of Skanska Plc and offers insights into strategies for improvement. This report serves as a comprehensive overview of financial decision-making, offering valuable insights for students and professionals seeking to understand the complexities of financial management in a real-world business context.