This report analyzes financial decision-making for SKANSKA plc, a construction and development company planning to expand its operations. The introduction highlights the importance of accounting and finance functions in generating profitability and supporting strategic decisions. The main body discusses the importance of accounting and finance functions for SKANSKA plc's expansion, including planning, budgeting, securing loans, and making informed decisions. It also covers duties such as complying with laws, developing business strategies, and evaluating financial performance. The report includes ratio analysis, calculating ROCE, net profit margin, current ratio, and debtor/creditor days. The analysis reveals insights into SKANSKA's financial performance, showing changes in profitability and asset utilization, and discusses the implications for investors and the company's strategic decisions.