This report provides a comprehensive analysis of HR motivation and financial management within the context of Marks & Spencer (M&S). It begins with an introduction to business studies, emphasizing its role in organizational decision-making. The report then delves into the core of HR motivation, discussing human resources and the concept of motivation itself. It analyzes two key motivational theories: Maslow's Hierarchy of Needs and Herzberg's Two-Factor Theory, illustrating their application within M&S. The report further explores the importance and role of financial management, including its benefits, the responsibilities of a financial manager, and various sources of finance such as the issue of shares and bank loans. The analysis provides background information regarding Marks & Spencer, focusing on how the company can motivate its employees through fulfilling core needs and recognizing their contributions. The report concludes by discussing the importance of financial management and its impact on the organization's success, including various sources of finance available for starting or running a business.