This report analyzes the financial decision-making process within SKANSKA PLC. It begins with an introduction to financial decision-making and its importance, followed by an examination of accounting and finance functions, including their roles and duties. The main body of the report includes a calculation of key financial ratios for SKANSKA PLC, such as Return on Capital Employed, Net Profit Margin, Current Ratio, and Average Receivable Days, for the years 2018 and 2019. The report provides an in-depth analysis of the financial performance of the company, including the causes and impact of changes in the ratios. Finally, the report concludes with a summary of the findings and includes a list of references. The report emphasizes the importance of financial planning, cash flow forecasting, and risk management within the context of SKANSKA PLC's operations.