This report provides a comprehensive analysis of Skanska PLC's financial decision-making processes, focusing on the importance of its finance and accounting functions. It examines the role of financial management, including budgeting, cash flow management, and financial communication, within the company. The report delves into the company's management structure, highlighting the responsibilities of executive and senior management teams, and how they contribute to the company's strategic goals and employee development. Furthermore, the report assesses Skanska PLC's financial performance using key ratios, such as Return on Capital Employed (ROCE), to evaluate its profitability and efficiency. The analysis provides insights into the impact of these financial decisions on investors and the overall performance of the company, concluding with an overview of the company's financial health and future prospects.