This report provides a detailed analysis of Skanska PLC's financial decision-making processes, focusing on the roles of the accounting and finance departments. It explores the functions of accounting, including financial, management, tax, and audit functions, and explains how these contribute to informed financial decisions. The report also examines the finance department's responsibilities in investment, dividend, financing, and working capital management. Furthermore, it includes a financial performance analysis using ratio calculations such as ROCE, net profit margin, and the current ratio, offering insights into the company's cash position, solvency, and operational efficiency. The analysis covers two years, providing a comparative perspective on Skanska PLC's financial health and performance.