This report delves into the financial decision-making processes within Skanska Plc, a multinational construction and development company. It begins by outlining the functions, roles, and responsibilities of both the accounting and finance teams within the organization, providing relevant examples to illustrate their impact. The report then transitions to a financial analysis, calculating key ratios such as Return on Capital Employed (ROCE), Net Profit Margin, Current Ratio, Debtor's Collection Period, and Creditor's Collection Period for the years 2018 and 2019. Following the calculations, the report offers a detailed interpretation of these ratios, evaluating the company's financial performance and identifying areas of strength and weakness. The analysis includes a critical assessment of the declining ROCE and its implications, along with recommendations for improvement. Overall, the report provides a comprehensive overview of Skanska Plc's financial health and strategic decision-making.