This report provides a comprehensive analysis of financial decision-making and management accounting techniques, with a specific focus on SKANSKA PLC. The report begins with an introduction to management accounting, its significance, and various techniques such as financial planning, analysis of financial statements, cost accounting, and budgetary control. It then critically evaluates the role of management accounting in planning, controlling, and decision-making within the context of SKANSKA PLC, highlighting both its advantages and limitations. The second part of the report delves into ratio analysis, calculating key ratios such as Return on Capital Employed (ROCE), net profit margin, current ratio, debtor collection period, and creditor collection period for SKANSKA PLC. The analysis interprets these ratios to assess the company's financial performance and position, offering insights into its efficiency, profitability, and liquidity. The report concludes with a summary of findings and recommendations for improving financial decision-making within the company.
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